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

$\backslash$table$[[$Sales$,$Q$1155,$Q$2,$Q$3,$Q$4],[$$ $195,$$$225,,,]]$

Sales for the first quarter of the following year are projected at $$170$ million. Accounts receivable at the beginning of the year were $$67$ 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 $$15$ million per quarter.

Wildcat plans a major capital outlay in the second quarter of $$93$ million. Finally, the company started the year with a $$76$ million cash balance and wishes to maintain a $$40$ million minimum balance.

a$-1.$ Assume that Wildcat can borrow any needed funds on a short$-$term basis at a rate of $3$ percent per quarter and can invest any excess funds in short$-$term marketable securities at a rate of $2$ percent per quarter. Complete the following short$-$term financial plan for Wildcat.

Note: Enter your answers in millions. Negative amounts should be indicated by a minus sign. Leave no cells blank $-$ be certain to enter $"$O$"$ wherever required. Do not round intermediate calculations and round your answers to $2$ decimal places, e$.$g$.,32\mathrm{.}16.$