Agarwal, Incorporated, has a $50-$day average collection period and wants to maintain a minimum cash balance of

$$35$ million, which is what the company currently has on hand. The company currently has a receivables balance of

$$189$ million and has developed the following sales and cash disbursement budgets $($in millions$)$:

Complete the following cash budget for the company.

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter

your answers in millions rounded to the nearest whole million dollar amount, e$.$g$.,32.$