Timing of revenue recognition has a major impact on financial ratios. While analysing the accounts of SRT Ltd, it is found that the manager of SRT Ltd has delayed recording one credit sale of $120.39 million on purpose. If the cost of goods sold is 64.34 percent of sales and the applicable tax rate is 33 percent, what would be the change in the 'Liabilities \& Equity' side of the Balance Sheet after making necessary adjustments? (Write the final answer in million-dollar rounded to two decimal places. For example, if your answer is \$1.234 million increase, write only '1.23: Use '-' sign for decrease.) You are going to calculate the terminal value of TND Ltd for finding the value of the firm. You find that the company has a current capital investment of $133 million that generates an after-tax return on capital of 13 percent. Analysts suggest that the firm is going to reinvest 65 percent of its after-tax operating income back into the business for the next 3 years and thereafter the stable growth rate would be 26 percent. The cost of capital for the firm is 11 percent. Estimate the terminal value for the firm at the end of the Year-3. (Write your answer in million-dollar rounded to two decimal places. For example, if your answer is $1.234 million, write only '1.23:)