Dogs 4 U Corporation has net cash flow from financing activities for the last year of $44 million. The company paid $198 million in dividends last year, During the year, the change in notes payable on the balance sheet was $49 milion and change in common and preferred stock was $0. The end-of-year balance for long-term debt was $370 million. Calculate the beginning-of-year balance for long-term debt. (Enter your answer in millions of dollars.)