Piano Man Inc. has a 50-day average collection period and wants to maintain a

Piano Man Inc. has a 50-day average collection period and wants to maintain a minimum cash balance of $40 million which is what the company
currently has on hand. The company currently has a receivables balance of $198 million and has developed the following sales and cash
disbursement budgets in millions:

Complete the following cash budget for the company. (Do not include the dollar signs ($). Negative amounts should be
indicated by a minus sign. Enter your answers in millions of dollars. Round your answers to the nearest whole dollar amount (e.g.
32).)