Hurzdan, Inc., 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 $193 million and has developed the following sales and cash disbursement budgets (in millions): Q3 Q1 Q2 $ 414 $486 352 439 04 $567 $531 686 434 Sales Total cash disbursement Complete the following cash budget for the company. (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.) HURZDAN, INC. Cash Budget (in millions) Q2 Q3 Q4 Q1 162 $ 189 138 $ $ 193 $ 567 531 414 486 462 540 543 469 138 177 $ $ 162 189 $ 540 $ 543 469 $ $ $ 462 686 434 439 23 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) $ - 146 109 $ 352 1177 $ 20 $ 117 137 $ $ 137 $ 160 23 .146 109 $ 14 160 $ $ 117