You've collected the following forecasts of working capital needs for next year:

(in $ million)	Q1	Q2	Q3	Q4
Cash	2	2	2	2
Accounts receivable	17	10	12	17
Inventory	10	5	10	12
Accounts payable	6	4	10	12

-1- What are the permanent working capital needs (in $$ million)?

-2- What are the temporary working capital needs in Q4 (in $$ million)?

-3-

According to the matching principle, how much of your working capital needs should you finance with long-term sources of funds (in $$ million)?