Agarwal, Incorporated, has a $32-$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 $$245$ 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 round your answers to

the nearest whole number, e$.$g$.,32.$