E8-14 (Algo) Using Financial Statement Disclosures to Infer Bad Debt Expense [LO 8-2] The annual report for Fabeck Finishing Corporation contained the following information: (in millions) Accounts Receivable Allowance for Doubtful Accounts 2021 $ 667 2020 $ 729 29 35 $ 638 $ 694 Accounts Receivable, Net Assume that accounts receivable write-offs amounted to $13 during 2021 and $3 during 2020, and that Fabeck Fimm record any recoveries. Required: Determine the Bad Debt Expense for 2021 based on the above facts. (Enter your answer in millions.) Bad Debt Expense million