Hello I need help solving this Intermediate Accounting Problem and both parts of this question. If you can help me get this problem correct, then I promise that I will rate you.

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

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 $10).$