$$

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 $$145$ million. Accounts receivable at the beginning of the year were $$57$ million. Wildcat has a $45-$day collection period.

Wildcat's purchases from suppliers in a quarter are equal to $50$ 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 $$10$ million per quarter.

Wildcat plans a major capital outlay in the second quarter of $$68$ million. Finally, the company started the year with a cash balance of $$71$ 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$.,32\mathrm{.}16.)$

$\backslash$table$[[$WILDCAT$,$ INCORPORATED$],[$Cash Budget$],[($in millions$)],[,,21,$Q$2,$Q$3,$Q$4],[$Beginning cash balance,$$,71\mathrm{.}00,,,],[$Net cash inflow$],[$Ending cash balance$],[$Minimum cash balance,,$-30\mathrm{.}00,-30\mathrm{.}00,-30\mathrm{.}00,-30\mathrm{.}00],[$Cumulative surplus $($deficit$),,,,,(]]$