The following is an extract from Telstra’s 2017 financial statements (Note 3.3). Telstra Group As at 30 June XXXXXXXXXXGross Allowance Gross Allowance $m $m $m $m Not past due XXXXXXXXXX15) Past due...

The following is an extract from Telstra’s 2017 financial statements (Note 3.3). Telstra Group As at 30 June 2017 2016 Gross Allowance Gross Allowance $m $m $m $m Not past due 2 676 (13) 2 704 (15) Past due 0–30 days 640 (9) 710 (10) Past due 31–60 days 168 (10) 159 (8) Past due 61–90 days 67 (7) 74 (7) Past due 91–120 days 61 (17) 49 (23) Past 120 days 134 (77) 123 (71) 3 746 (133) 3 819 (134) Telstra, Annual Report 2017, Note 3.3, p. 98 (https://www.telstra.com.au/content/dam/tcom/about-us/investors/pdf-e/Annual-Report-2017-singlepages.PDF). 1 Calculate the percentages used by Telstra in 2016 and 2017. 2 Comment on how the percentages have changed between 2016 and 2017.