A company has monthly sales over July 2020, August 2020 and September 2020 of $71.5, $60.5 and $55 mln respectively, while its monthly raw material purchases over the same months were $67.2, $50.4 and $48 mln respectively. You know that the company grants 2 month(s) payment delay to its customers), and that the company has to pay its suppliers cash. If no other transaction took place in September and that the company had no cash at the beginning of July, what is the cash position (in mln $) of the company at end of September 2020?

A) 4.3

B) 7 C) 10.1

D) None of the listed choices

E) 23.5