Dogs $4U$ 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$ million 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.

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