Agarwal, Incorporated, has a $30-$day average collection period and wants to maintain a minimum cash balance of $$20$

million, which is what the company currently has on hand. The company currently has a receivables balance of $$187$

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$.,32.$