Dogs $4$ U Corporation has net cash flow from financing activities for the last year of $$10$ million. The company paid $$8$ million in dividends last year. During the year, the change in notes payable on the balance sheet was $$9$ million, and change in common and preferred stock was $$0$ million. The end of year balance for long$-$term debt was $$44$ million. Calculate the beginning of year balance for long$-$term debt.

Multiple Choice

$$37$ million

$$34$ million

$$33$ million

$$35$ million