In its most recent financial statements, Nessler Inc. reported $40 million of net income and $600 million of retained earnings. The previous retained earnings were $564 million. How much in dividends were paid to shareholders during the year? Assume that all dividends declared were actually paid. Write out your answer completely. For example, 25 million should be entered as 25,000,000. Round your answer to the nearest dollar, if necessary.