The annual report for Sears Holding Corporation contained the following information:

Assume that accounts receivable write-offs amounted to $ 5 during 2013 and $ 8 during 2012 and that Sears did not record any recoveries.
Required:
Determine the Bad Debt Expense for 2013 based on the above facts.

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in millions) 2013 Accounts Receivable Allowance for Doubtful Accounts Accounts Receivable, Net 2012 S66$723 28 695 26 635