Wildcat, Inc., has estimated sales (in millions) for the next four quarters as follows:

	Q1			Q2			Q3			Q4
Sales	$	155		$	175		$	195		$	225

Sales for the first quarter of the year after this one are projected at $170 million. Accounts receivable at the beginning of the year were $67 million. Wildcat has a 45-day collection period.

Wildcat