Dynamic Futon forecasts the following purchases from suppliers:

January February March April May June

Value of goods $($$ millions$)403633302828$

Twenty 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 $$30$ million, what is the forecasted level of payables for each month?

Suppose that from the start of the year the company stretches payables by paying $20\%$ after one month and $0\%$ 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.