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 $183 million and has developed the following sales and cash disbursement budgets (in millions): Sales Q1 $ 324 Q2 $ 396 Total cash disbursement 245 338 Q3 $ 477 549 Q4 $ 441 369 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. AGARWAL, INCORPORATED Q1 Beginning receivables Sales Cash collections Ending receivables Total cash collections Total cash disbursements Net cash inflow Beginning cash balance Net cash inflow Ending cash balance Minimum cash balance Cumulative surplus (deficit) Cash Budget (in millions) 324 Q2 396 Q3 477 Q4 70 441 245 338 549 369