The following information is taken from the 2013 annual report to shareholders of Hewlett-Packard (HP) Co.

	For Fiscal 2013			For Fiscal 2012
Provision for doubtful accounts	$	27	million	$	104	million
	At Fiscal Year-end 2013			At Fiscal Year-end 2012
Accounts receivable, net		15,896	million		16,427	million
Accounts receivable, gross		16,248	million		16,911	million

Problem 7-139

What is the balance in HP's allowance for doubtful accounts at the end of the fiscal years 2013 and 2012, respectively? (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

For fiscal 2013 For fiscal 2014

Allowance for doubful accounts: ?????? ?????????