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.)