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4. The following information is available for Cisco Systems, Inc VALUATION AND QUALIFYING ACCOUNTS (in millions) Allowances For Receivable Year ended July 26, 2014 Balance

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4. The following information is available for Cisco Systems, Inc VALUATION AND QUALIFYING ACCOUNTS (in millions) Allowances For Receivable Year ended July 26, 2014 Balance at beginning of fiscal year 228 Provisions Recoveries (write-offs), net Balance at end of fiscal year 65 (28) S 265 Year ended July 25, 2015 Balance at beginning of fiscal year Provisions Recoveries (write-offs), net Foreign exchange and other Balance at end of fiscal year 265 (40) $302 Year ended July 30, 2016 Balance at beginning of fiscal year Provisions Recoveries (write-offs), net Foreign exchange and other Balance at end of fiscal veai S302 (26) (28) S 249 What amount of bad debt expense did Cisco report for the year ended July 25,2015:? a. $40 b. $77 c. $12 d. $37 e. 302

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