Can you please help me with this and explain to me what you did?

Hitachi, Ltd., reports total revenues of 9,041,071 million for its fiscal year ending March 31, 2013, and its March 31, 2013, unadjusted trial balance reports a debit balance for trade receivables (gross) of 2,500,000 million.

a.	Prepare the adjusting entry to record its bad debts expense assuming uncollectibles are estimated to be 0.4% of total revenues and its unadjusted trial balance reports a credit balance of 10,000 million for the allowance for doubtful accounts.

b.

Prepare the adjusting entry to record bad debts expense assuming uncollectibles are estimated to be 2.0% of year-end trade receivables (gross) and its unadjusted trial balance reports a credit balance of 10,000 million for the allowance for doubtful accounts. (Round your final answers to nearest whole number. Enter your answers in millions.)