Dogs $4$ U Corporation has net cash flow from financing activities for the last year of $$42$ million. The company paid $$194$ million in dividends last year. During the year, the change in notes payable on the balance sheet was $$47$ million and change in common and preferred stock was $$0.$ The end$-$of$-$year balance for long$-$term debt was $$360$ million.

Calculate the beginning$-$of$-$year balance for long$-$term debt.

Note: Enter your answers in millions of dollars. $($i$.$e$.,$ Enter $10,000,000$ as $10.)$

Long$-$term debt

million