You have been provided with three years of historical data for Providence Instruments, a firm that has paid dividends.

	Year 2
Net Income	$141
Capital Expenditures	$198
Depreciation	$124
Non-Cash Working Capital	$302

The firm started Year 2 with a cash balance of $96 million, and raised 12% of its external financing needs from debt. The non-cash working capital in Year 1 was $273 million. Each year the company pays out 16% of its net income as dividends. Assuming that the firm did not buy back any stock over the period, estimate how much cash the firm would have at the end of Year 2. Assume that cash balances earn no interest and that the firm will continue to raise 12% of its external financing needs from debt.