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.)