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The 2009 annual report for Sears Holding Corporation contained the following information (in millions): 2009 2008 Accounts receivable $881 $781 Allowance for doubtful accounts 42

The 2009 annual report for Sears Holding Corporation contained the following information (in millions): 2009 2008 Accounts receivable $881 $781 Allowance for doubtful accounts 42 37 equals: Accounts receivable, net $839 $744 A footnote to the financial statements disclosed that accounts receivable write-offs amounted to $13 during 2009 and $3 during 2008. Assume that Sears did not record any recoveries. Problem: Determine the Bad Debt Expense for 2009 based on the above facts. (answer in millions.)

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