The following information is taken from the 2015 annual report to shareholders of Hewlett-Packard (HP) Co.

For Fiscal 2015 For Fiscal 2014

Provision for doubtful accounts $ 46 million $25 million

At Fiscal Year-end 2015 At Fiscal Year-end 2014

Accounts receivable, net . 13,363 million 13,832 million

Accounts receivable, gross 13,552 million 14,064 million

1) What is the balance in HP's allowance for doubtful accounts at the end of the fiscal years 2015 and 2014, respectively?

2) What kind of account is the provision for doubtful accounts in HP's financial statements?

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

4) For each posted entry in the allowance account during 2015, prepare the journal entry