Complete the requirements for each of the following independent cases:

Case A. Dr Pepper Snapple Group, Inc., is a leading integrated brand owner, bottler, and distributor of nonalcoholic beverages in the United States, Canada, and Mexico. Key brands include Dr. Pepper, Snapple, 7-UP, Motts juices, A&W root beer, Canada Dry ginger ale, Schweppes ginger ale, and Hawaiian Punch, among others.

The following represents selected data from recent financial statements of Dr Pepper Snapple Group:

DR PEPPER SNAPPLE GROUP, INC. Consolidated Balance Sheets (partial)
(in millions)	December 31, 2014					December 31, 2013
Assets
Current assets:
Cash and cash equivalents		$	213				$	69
Accounts receivable (net of allowances of $13 and $20, respectively)			528					546

Consolidated Statements of Income (partial)
	For the Year Ended December 31
(In millions)	2014			2013			2012
Net sales	$	5,690		$	5,566		$	5,564
Net income	$	723		$	644		$	649

The company also reported bad debt expense of $6 million in 2014, $12 million in 2013, and $8 million in 2012.

1. Record the companys write-offs of uncollectible accounts for 2014. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)