The following data relate to voltaire company’s defined benefit pension plan: ($ in millions) plan assets at fair value, january 1 $ 600 expected return on plan assets 60 actual return on plan assets 48 contributions to the pension fund (end of year) 100 amortization of net loss 10 pension benefits paid (end of year) 11 pension expense 72 required: determine the amount of pension plan assets at fair value on december 31