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	$27 Million	$104 Million
	at Year-End 2015	at Year-End 2014
Accounts Receivable, Net	$15,896 Million	$16,247 Million
Accounts Receivable, Gross	$16,248 Million	$16,911 Million

If HP is using the balance sheet approach to determining bad debt expense, what percentage of year-end gross receivables did it use in 2015 and 2014, respectively? (Round your answers to 2 decimal places.) [I came up with 0.17% and 0.61% but that is showing incorrect]

Record the adjusting entry for provision for doubtful accounts in allowance.

Record the entry to write-off the uncollectible account.