Hewlett-Packard Company reports the following in its 2015 10-K report.

October 31

(in millions)

2015

2014

Accounts receivable

$13,363

$13,832

Footnotes to the company's 10-K provide the following additional information relating to its allowance for doubtful accounts.

For the fiscal years ended October 31

(in millions)

2015

2014

2013

Allowance for doubtful accounts-accounts receivable

Balance, beginning of period

$232

$332

$464

Provision for doubtful accounts

46

25

23

Deductions, net of recoveries

(89)

(125)

(155)

Balance, end of period

$189

$232

$332

(a) What is the gross amount of accounts receivables for Hewlett-Packard in fiscal 2015 and 2014?

(b)What is the percentage of the allowance for doubtful accounts to gross accounts receivable for 2015 and 2014? (Round your answers to two decimal places.)

(c)What amount of bad debts expense did Hewlett-Packard report each year 2013 through 2015 (ignore increase in allowance from acquisitions)? What amount was actually written off?

(d)Compute Hewlett-Packard's write-offs as a percentage of the allowance account at the beginning of the year.

(Round your answers to two decimal places)