. The asset side of the 2013 balance sheet for Oracle Corporation is below. The company reported total revenues of $37,180 million in 2013 and $37,121 million in 2012. Use this information to answer the required. ORACLE CORPORATION Consolidated Balance Sheets (excerpts) As of May 31 2013 2012 Cash and cash equivalents 2013 - $14,613 2012 - $14,955. Marketable securities 2013 - 17,603, 2012 - 15,721. Trade receivables, net of allowances of $296 and $323 2013 - 6,049 2012 - 6,377 Inventories 2013- 240, 2012 - 158. Deferred tax assets 974, 877 Prepaid expenses and other current assets 2,213, 1,935 Total current assets 41,692, 40,023 Property, plant and equipment, net 3,053, 3,021 Intangible assets, net 6,640, 7,899 Goodwill 27,343, 25,119 Deferred tax assets 766, 595 Other assets 2,318, 1,670 Total assets 2013 - $81,812, 2012 - $78,327

2013 numbers are first, 2012 are second

a. What is the companys gross amount of receivables at the end of 2013 and 2012?

b. Compute the ratio of the allowance for doubtful accounts to gross accounts receivable, for both years. Interpret the year-over-year change in this ratio.

c. Based on the ratio you calculated in b), form an opinion about the quality of the companys accounts receivable.