Hitachi, Ltd., reports total revenues of 10,034,305 million for its current fiscal year, and its current fiscal year-end unadjusted trial balance reports a debit balance for trade receivables (gross) of 2,992,770 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. (Enter your answers in millions rounded to the nearest whole number.)