The following information is taken from the 2015 annual report to shareholders of Herme-Finnet (HF) Company.

	For Fiscal 2015		For Fiscal 2014
Provision for doubtful accounts	$ 64	million	$ 43	million

	At Fiscal Year-end 2015		At Fiscal Year-end 2014
Accounts receivable, net	13,543	million	14,012	million
Accounts receivable, gross	13,750	million	14,262	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).

Required:

Allowance for Doubtful Accounts \begin{tabular}{|l|l|l|l|} \hline Beginning Balance & & & \\ \hline & & & \\ \hline & & & \\ \hline Ending Balance & & & \\ \hline \end{tabular}