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

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,,,$],[,,,],[,,,],[$Ending Balance,,,$]]$