Dogs 4 U Corporation has net cash flow from financing activities for the last year of $34 million. The company paid $178 million in dividends last year. During the year, the change in notes payable on the balance sheet  was $39 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.