I need help figuring out how to calculate pension plans and pension expenses. See attached worksheet

I need help figuring out how to calculate pension plans and pension expenses. See attached worksheet

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Module 9 Problem-Solution Assignment:
Problem 1
Requirements:
1
Determine the amount of pension plan assets at the fair value on Dec 31.
Problem 2
Requirements:
2
Determine the amount of pension expense.
The following information relates to Billy Bob’s Donuts defined benefit pension plan during the current reporting year (All the amounts are in millions): 
Plan Assets at the beginning of the year     $350
Expected Return on Plan Assets                   45
Actual return on plan assets                        38
Cash Contributions                                     65
Amortization of net loss                                7
Retiree Benefits                                           8
Service Cost                                       $115,000
PBO, Jan 1                                           755,000
Plan Assets, Jan 1                                 810,000
Amortization of prior service cost                7,000
Amortization of net loss                            3,000
Discount Rate= 9%
Actual return on Assets=10%
Expected Return on Plan assets=9%

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