Prepare a sources and uses of funds schedule given the following information for 2019: Operating income: Depreciation & amortization: Interest expense: Capital expenditures: $200 million $30 million $40 million 120% of depreciation & amortization Income tax rate: 40% Dividends: $20 million Increase in accounts receivable: $20 million Decrease in inventory: $10 million Decrease in accounts payable: $25 million Equity issuance: $30 million If the opening cash balance on January 1, 2019 was $35 million then what is the closing balance on December 31, 2019