RLL Partners private equity firm has purchased Relco Inc. The purchase price is $250 million for 100% of the outstanding equity of Relco Inc. plus transaction expenses. In connection with the transaction the existing debt of the Relco Inc. of $50 million will be repaid, transaction fees and expenses of $4 million will be paid, and RLL Partners will fund an $8 million environmental liability that must be paid to clean-up one of Relco's manufacturing facilities. You are preparing a sources and used of funds for the transaction. RLL Partners will invest equity of 40% of the purchase price to fund the transaction.