Nike, Inc., is a leading manufacturer of sports apparel, shoes, and equipment. The companys 2013 financial statements contain the following information (in millions):

	2013	2012
Balance sheets:
Account Receivable, net	3,117	3,132
Income Statement:
Sales Revenue	25,313	23,331

A note disclosed that the allowance for uncollectible accounts had a balance of $104 million and $91 million at the end of 2013 and 2012, respectively. Bad debt expense for 2013 was $32 million. Assume that all sales are made on a credit basis.

Required:

1. What is the amount of gross (total) accounts receivable due from customers at the end of 2013 and 2012? (Enter your answers in millions.)

	2013	2012
Account Receivable, gross	3221	3223

2. What is the amount of bad debt write-offs during 2013? (Enter your answers in millions.)

Bad Debt Write-offs

19

3. Analyze changes in the gross accounts receivable account to calculate the amount of cash received from customers during 2013. (Enter your answers in millions.)

Beg. Bal.	3,223
Sales	25,313
		3,221 ?	Collections
		19	Write-offs
End. Bal.	25,296

4. Analyze changes in net accounts receivable to calculate the amount of cash received from customers during 2013. (Enter your answers in millions.)

Beg. Bal.	3,132
Sales	25,313
		3,117 ?	Collections
		32	Bad debts expense
Write-offs	19	19	Write-offs
End. Bal.	25,296

I enter 3,221 and 3,117 as the answers, but the system indicated my answers are incorrect.