Dynamic Futon forecasts the following purchases from suppliers: Forty percent of goods are supplied cash-on-delivery. The remainder are paid with an average delay of one month. If Dynamic Futon starts the year with payables of S22 million, what is the forecasted level of payables for each month? (Enter your answers in millions rounded to 1 decimal place.) Suppose that from the start of the year the company stretches payables by paying 40% after one month and 20% after two months. (The remainder continue to be paid cash on delivery.) Recalculate payables for each month assuming that there are no cash penalties for late payment. (Enter your answers in millions rounded to 2 decimal places.)