Piano Man, Inc., has a 40-day average collection period and wants to maintain a minimum cash balance of $25 million, which is what the company currently has on hand. The company currently has a receivables balance of $188 million and has developed the following sales and cash disbursement budgets in millions:

	Q1				Q2				Q3				Q4
Sales		$	369			$	441			$	522			$	486
Total cash disbursement			295				389				617				402

Complete the following cash budget for the company. (A negative answer should be indicated by a minus sign. Enter your answers in millions of dollars, e.g., 32. Do not round intermediate calculations and round your answers to the nearest whole million dollar amount, e.g., 32.)

PIANO MAN, INC. Cash Budget (in millions) Q1 04 03 Beginning receivables Sales Cash collections Ending receivables SC SC SC [ Total cash collections Total cash disbursements Net cash inflow CSCS Beginning cash balance Net cash inflow Ending cash balance Minimum cash balance Cumulative surplus (deficit)