The following information is taken from the $2015$ annual report to shareholders of Herme$-$Finnet $($HF$)$ Company.

$\backslash$table$[[,$For Fiscal,For Fiscal$],[$Provision for doubtful accounts,$2015,2014],[65$ million,$$44$ million,$]]$

$\backslash$table$[[,$At Fiscal Year$-,],[,$end $2015,$At Fiscal Year$-$end $2014],[$Accounts receivable, net,$13,553$ million,$14,022$ million$],[$Accounts receivable, gross,$13,761$ million,$14,273$ million$]]$

Using a T$-$account for the allowance for doubtful accounts, identify the changes in the account during fiscal year $2015.$

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$

$\backslash$table$[[$Allowance for Doubtful Accounts$],[$Beginning Balance,,$],[$Accounts written off $($net$),,],[,,],[$Ending Balance,,$]]$

Accounts written off $($net$)$

Provision for doubtful accounts