The asset side of the 2017 balance sheet for Oracle Corporation is below. The company reported total revenues of $37,728 million in 2017 and $37,047 million in 2016. Use this information to answer the required.

Oracle Corporation CONSOLIDATED BALANCE SHEETS (excerpts)
in millions	May 31, 2017	May 31, 2016
Current assets:
Cash and cash equivalents	$ 21,784	$ 20,152
Marketable securities	44,294	35,973
Trade receivables, net of allowances for doubtful accounts of $319 and $327 as of May 31, 2017 and May 31, 2016, respectively	5,300	5,385
Inventories	300	212
Prepaid expenses and other current assets	2,837	2,591
Total current assets	74,515	64,313
Non-current assets:
Property, plant and equipment, net	5,315	4,000
Intangible assets, net	7,679	4,943
Goodwill, net	43,045	34,590
Deferred tax assets	1,143	1,291
Other assets	3,294	3,043
Total non-current assets	60,476	47,867
Total assets	$134,991	$112,180

Required:

a. What is the companys gross amount of receivables at the end of 2017 and 2016?

b. Compute the common-size amount for gross accounts receivable, for both years. Interpret the year-over-year change in this ratio.

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

d. Based on the ratios you calculated, form an opinion about the quality of the companys accounts receivable.