Dogs 4 U Corporation has net cash flow from financing activities for the last year of $33 million. The company paid $176 million in dividends last year. During the year, the change in notes payable on the balance sheet was $38 million and change in common and preferred stock was $0. The end-of-year balance for long-term debt was $315 million. Calculate the beginning-of-year balance for long-term debt. (Enter your answer in millions of dollars.)

Long-term debt: ? m