The following information is taken from the 2015 annual report to shareholders of Herme-Finnet (HF) Company. Provision for doubtful accounts For Fiscal For Fiscal 2014 2015 $ 57 million $ 36 million At Fiscal Year- At Fiscal Year-end 2014 Accounts receivable, net Accounts receivable, gross end 2015 13,473 million 13,673 million 13,942 million 14,185 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). Beginning Balance Ending Balance Allowance for Doubtful Accounts