Interpreting the Accounts Receivable Footnote Hewlett-Packard Company reports the following in its 2015 10-K report.

October 31 ($ millions) 2015 2014 Accounts receivable. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $13,363 $13,832 Footnotes to the company’s 10-K provide the following additional information relating to its allowance for doubtful accounts.

For the Fiscal Years Ended October 31 ($ millions) 2015 2014 2013 Allowance for doubtful accounts—accounts receivable Balance, beginning of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $232$332$464 Provision for doubtful accounts . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 462523 Deductions, net of recoveries. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (89) (125) (155)

Balance, end of period . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $189 $232 $332 a???? What is the gross amount of accounts receivables for Hewlett-Packard in fiscal 2015 and 2014?

b???? What is the percentage of the allowance for doubtful accounts to gross accounts receivable for 2015 and 2014?

c???? What amount of bad debts expense did Hewlett-Packard report each year 2013 through 2015 (ignore increase in allowance from acquisitions)? How does bad debts expense compare with the amounts of its accounts receivable actually written off? (Identify the amounts, and explain.)

d???? Explain the changes in the allowance for doubtful accounts from 2013 through 2015. Does it appear that Hewlett-Packard increased or decreased its allowance for doubtful accounts in any particular year beyond what seems reasonable?