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The following information relates to Hatami Company's defined benefit pension plan during the current reporting year: Plan assets at fair value, January 1 $610,000,000 Expected

The following information relates to Hatami Company's defined benefit pension plan during the current reporting year:

Plan assets at fair value, January 1 $610,000,000
Expected return on plan assets 51,000,000
Actual return on plan assets 41,000,000
Contributions to the pension fund (end of year) 91,000,000
Amortization of net loss 0
Pension benefits paid (end of year) 33,000,000
Pension expense 61,000,000

Required: Determine the balance of pension plan assets at fair value on December 31. (Enter your answers in millions. Amounts to be deducted should be indicated with a minus sign.)

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