The Following Information Relates to Hatami Company's Defined Benefit Pension

The following information relates to Hatami Company's defined benefit pension plan during the current reporting year: $$\begin{array} { | l | r | } \hline \text { Plan assets at fair value, January 1 } & \$ 600,000,000 \\\hline \text { Expected return on plan assets } & 50,000,000 \\\hline \text { Actual return on plan assets } & 40,000,000 \\\hline \text { Contributions to the pension fund (end of } & \\ \text { year) } & 90,000,00 \\\hline \text { Amortization of net loss } &0 \\\hline \text { Pension benefits paid (end of year) } & 32,000,000 \\\hline \text { Pension expense } &60,000,000\\\hline\end{array}$$ Required:
Determine the balance of pension plan assets at fair value on December 31.