5. The asset side of the 2017 balance sheet for Oracle Corporation is below. The company reported total revenues of $37,728 million in 2017 and $37,047 million in 2016. Use this information to answer the required. Oracle Corporation CONSOLIDATED BALANCE SHEETS (excerpts) in millions May 31, 2017 May 31, 2016 Current assets: Cash and cash equivalents $ 21,784 $ 20,152 Marketable securities 44,294 35,973 Trade receivables net of allowances for doubtful accounts of $319 and $327 as of May 31, 2017 and 5,300 5,385 May 31, 2016, respectively Inventories 300 212 Prepaid expenses and other current assets 2,837 2,591 Total current assets 74,515 64,313 Non-current assets: Proper_ty, plant and equipment, net 5,315 4,000 Intangible assets, net 7,679 4,943 Goodwill net 43,045 34,590 Deferred tax assets 1,143 1,291 Other assets 3,294 3,043 Total non-current assets 60,476 47,867 Total asssts $134,991 $112,180 Required: a. What is the company's gross amount of receivables at the end of 2017 and 2016? b. Compute the common-size amount for gross accounts receivable, for both years. Interpret the year-over-year change in this ratio. c. Compute the allowance for doubtful accounts to gross accounts receivable, for both years. Interpret the year-over-year change in this ratio. d. Based on the ratios you calculated, form an opinion about the quality of the company's accounts receivable