Wiidcat, Incorporated, has estimated soles $($in millions$)$ for the next four quarters as follaws:

Sales for the first quarter of the following year are projected at $$155$ million. Accounts receivable at the beginning of the year were $$61$ million. Wildcat has a $45-$day collection period.

Widcot's purchoses from suppliers in a quarter ore equal to $45$ percent of the next quarter's forecast sales, and suppliers are normelly paid in $36$ days. Wages, taxes, and other expenses run about $25$ percent of sales, Interest and dividends are $$10$ million per quarter:

Widcat plans a major cepital outlay in the second quarter of $$76$ million, Finally, the compony started the year with a cash balance of $$73$ million and wishes to maintain a $$30$ milion minimum balance.

a$.$ Complete the following cash budger for Widcat, Incorporated. $($A negative answer should be indicoted by o minus sign. Do not round intermediate celculations and enter your answers in millions, not dollers, rounded to $2$ decimal plases, e$\mathrm{.}9.,32\mathrm{.}16.)$