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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

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 Using a T-account for the allowance for doubtful accounts, identify the changes in the account during fiscal year 2015. (Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

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