Dogs 4 U Corporation has net cash flow from financing activities for the last year of $46 million. The company paid $202 million in dividends last year. During the year, the change in notes payable on the balance sheet was $51 million and change in common and preferred stock was $0. The end-of-year balance for long-term debt was $380 million.

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