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	$	29	million	$	106	million
	At Fiscal Year-end 2015			At Fiscal Year-end 2014
Accounts receivable, net		15,906	million		16,437	million
Accounts receivable, gross		16,268	million		16,931	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).)

Allowance for Doubtful Accounts
Beg. bal.
End. bal.

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.)

	Receivables
2015		%
2014		%

For each posted entry in the allowance account during 2015, prepare the journal entry. (If no entry is required for a transaction/event, select "No journal entry required" in the first account field. Enter your answers in millions (i.e., 10,000,000 should be entered as 10).)

Journal entry worksheet

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

Note: Enter debits before credits.

Transaction	General Journal	Debit	Credit
1

Record the entry to write-off the uncollectible account.