Read the consolidated financial statements and selected footnotes of Ecolab, Inc and answer the following questions.

Ecolab Inc., headquartered in St. Paul, Minnesota, is an American global provider of water, hygiene and energy technologies and services to the food, energy, healthcare, industrial and hospitality markets. It was founded as Economics Laboratory in 1923 by Merritt J. Osborn, and renamed "Ecolab" in 1986.

Instructions:

• Ecolab Inc. has consolidated its subsidiaries financial statements. Therefore, you need to use the Net Income attributable to Ecolab as the Net Income.
• Some numbers in the footnote have been erased. You need to infer these numbers using information from the financial statements.
• If a question asks for a number reported in a specific statement, it is likely that the number appears in another statement or the footnote disclosure.
• All numbers are in millions.

(a) Cost of sales includes inventory write-down of $66.0 in 2016,$80.6 in 2015 , and $14.3 in 2014, respectively. Additional Footnotes: Accounts Receivable and Allowance For Doubtful Accounts The Company's allowance for doubtful accounts balance also includes an allowance for the expected return of products shipped and credits related to pricing or quantities shipped of \$14 million, \$15 million and \$14 million as of December 31, 2016,2015 , and 2014, respectively. Returns and credit activity is recorded directly to sales as a reduction. The following chart describes the dynamics of the allowance for uncollectibles account. Numbers are rounded to the nearest millions. () Other amounts are primarily the effects of changes in currency translations and the impact of allowance for returns and credits. Inventory Valuations Inventories are valued at the lower of cost or market. Certain U.S. inventory costs are determined on a last-in, first-out ("LIFO") basis. LIFO inventories represented 40% and 39\% of consolidated inventories as of December 31, 2016 and 2015, respectively. LIFO inventories include certain legacy Nalco U.S. inventory acquired at fair value as part of the Nalco merger. All other inventory costs are determined using either the average cost or first-in, first-out ("FIFO") methods. Inventory values at FIFO, as shown in Note 5, approximate replacement cost. Additional Balance Sheet Information More information about other current assets: Question 13 (5 points) What is the amount of dividend that Ecolab Inc. declare to pay to shareholders in 2016? A Question 14 (5 points) What is the ending balance of Account Receivable (gross) in fiscal year 2016? A Question 15 (5 points) Assume the recovery is $8, what is the amount of the bad debt expense in 2016 ? A