in 2010 , what was the provision for doubtful accounts as a percentage of total allowance for doubtful accounts?
Important information:
table_1: the balance at beginning of year of 2010 is $ 160 ; the balance at beginning of year of 2009 is $ 133 ; the balance at beginning of year of 2008 is $ 86 ;
table_2: the provision of 2010 is 38 ; the provision of 2009 is 54 ; the provision of 2008 is 65 ;
table_4: the balance at end of year of 2010 is $ 185 ; the balance at end of year of 2009 is $ 160 ; the balance at end of year of 2008 is $ 133 ;
Reasoning Steps:
Step: divide1-1(38, 160) = 24%
Program:
divide(38, 160)
Program (Nested):
divide(38, 160)

Please answer the following financial question based on the context provided. Make sure to give the answer in raw number, not in percentage and without any units. If the question asks for percentage the value should be less than 1
Context:
allowance for doubtful accounts is as follows: .
Table
                             | 2010       | 2009       | 2008      
balance at beginning of year | $ 160      | $ 133      | $ 86      
provision                    | 38         | 54         | 65        
amounts written off          | -13 ( 13 ) | -27 ( 27 ) | -18 ( 18 )
balance at end of year       | $ 185      | $ 160      | $ 133     
discontinued operations during the fourth quarter of 2009 , schlumberger recorded a net $ 22 million charge related to the resolution of a customs assessment pertaining to its former offshore contract drilling business , as well as the resolution of certain contingencies associated with other previously disposed of businesses . this amount is included in income ( loss ) from discontinued operations in the consolidated statement of income . during the first quarter of 2008 , schlumberger recorded a gain of $ 38 million related to the resolution of a contingency associated with a previously disposed of business . this gain is included in income ( loss ) from discon- tinued operations in the consolidated statement of income . part ii , item 8 .
Question: 
in 2010 , what was the provision for doubtful accounts as a percentage of total allowance for doubtful accounts?
Important information:
table_1: the balance at beginning of year of 2010 is $ 160 ; the balance at beginning of year of 2009 is $ 133 ; the balance at beginning of year of 2008 is $ 86 ;
table_2: the provision of 2010 is 38 ; the provision of 2009 is 54 ; the provision of 2008 is 65 ;
table_4: the balance at end of year of 2010 is $ 185 ; the balance at end of year of 2009 is $ 160 ; the balance at end of year of 2008 is $ 133 ;
Reasoning Steps:
Step: divide1-1(38, 160) = 24%
Program:
divide(38, 160)
Program (Nested):
divide(38, 160)
