Piano Man, Inc., has a 50-day average collection period and wants to maintain a minimum cash balance of $35 million, which is what the company currently has on hand. The company currently has a receivables balance of $183 million and has developed the following sales and cash disbursement budgets in millions:

	Q1				Q2				Q3				Q4
Sales		$	324			$	396			$	477			$	441
Total cash disbursement			245				338				549				369

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	Q2	Q3	Q4
Beginning receivables	$	$	$	$
Sales	324	396	477	441
Cash collections
Ending receivables	$	$	$	$
Total cash collections	$	$	$	$
Total cash disbursements	245	338	549	369
Net cash inflow	$	$	$	$
Beginning cash balance	$	$	$	$
Net cash inflow
Ending cash balance	$	$	$	$
Minimum cash balance	$	$	$	$
Cumulative surplus (deficit)	$	$	$	$