Hurzdan, Inc., 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 $236 million and has developed the following sales and cash disbursement budgets (in millions): Q4 Sales Total cash disbursement Q1 $390 321 Q2 Q3 $493 $595 $545 432 767 463 Complete the following cash budget for the company. (A negative answer should be indicated by a minus sign. Do not round intermediate calculations and round your answers to the nearest whole million dollar amount, e.g., 32.) Answer is complete but not entirely correct. HURZDAN, INC. Cash Budget (in millions) Q2 Q1 Q3 Q4 $ 236 IS 139 176 $ 212 390 493 595 545 487 559 563 456 176 139 212 194 $ 487 456 559 $ 563 321 432 767 463 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) $ 166 $ 24 $ -208 100 $ 20 186 211 $ -3 X 166 24 -208 100 $ 186 211 $ 103 -20 $ -20 $ on on 3 X $ -20 340 non -20 83 166 191