The following current asset appears on the balance sheet in 3M Company's Form 10-K for the year ended December 31, 2013 (amounts in millions of dollars):

Required
1. What is the balance in 3M Company's Allowance for Doubtful Accounts at the end of 2013 and 2012?
2. What is the net realizable value of 3M Company's accounts receivable at the end of each of these two years?
3. What caused increases in the allowance account during 2013? What caused decreases? Explain what a net decrease in the account for the year means.

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12/31/13 12/31/12 Accounts receivable-net of allowances of $104 and $105 $4,253 $4,061