Square Peg Corp.'s actual sales for the previous quarter (Q4) and estimated sales for the next four quarters are given below (in $ million): Quarter Q4 Q1 Q2 Q3 Q4 Sales ($ million) 95 105 116 128 141 35% of sales are cash sales and the remainder are credit sales which are collected in the following quarter. The cash balance at the beginning of Q1 is $200 million. The company sells its products for $9 per unit and it costs $3 to produce each unit. All production costs are paid in the quarter of the sale. In addition, the company incurs fixed costs of $40 million per quarter.The company uses level production, producing one quarter of expected annual production in quarters 1 to 4.

Determine cash balance at the end of Q1 to Q4. What is the cash balance at the end of Q4 (in $ million)?