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 $$130$ million. Accounts

receivable at the beginning of the year were $$51$ 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 $$11$ million per

quarter.

Wildcat plans a major capital outlay in the second quarter of $$70$ million. Finally, the

company started the year with a cash balance of $$68$ million and wishes to maintain a

$$30$ million minimum balance.

a$.$ Complete the following cash budget for Wildcat, Incorporated. $($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$.,32\mathrm{.}16.)$