Dogs $4$ U Corporation has net cash flow from financing activities for the last year of $$40$ million. The company paid $$190$ million in dividends last year. During the year, the change in notes payable on the balance sheet was $$45$ million and change in common and preferred stock was $$0.$ The end$-$of$-$year balance for long$-$term debt was $$350$ million.

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