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

Sales for the first quarter of the following year are projected at $$185$ million. Accounts receivable at the beginning of the year were $$73$

million. Wildcat has a $45-$day collection period.

Wildcat's purchases from suppliers in a quarter are equal to $45$ percent of the next quarter's forecast sales, and suppliers are normally

paid in $36$ days. Wages, taxes, and other expenses run about $20$ percent of sales. Interest and dividends are $$18$ million per quarter.

Wildcat plans a major capital outlay in the second quarter of $$99$ million. Finally, the company started the year with a cash balance of

$$79$ million and wishes to maintain a $$30$ million minimum balance.

a$.$ Complete the following cash budget for Wildcat, Incorporated.

Note: A negative answer should be indicated by a minus sign. Do not round intermediate calculations and enter your answers in

millions, not dollars, rounded to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$