Presented below is an aging schedule for Halleran Company. Number of Days Past Due
Customer Total Not Yet Due 1–30 31–60 61–90 Over 90
Anders $ 22,000 $10,000 $12,000
Blake 40,000 $ 40,000
Coulson 57,000 16,000 6,000 $35,000
Deleon 34,000 $34,000
Others 132,000 96,000 16,000 14,000 6,000
$285,000 $152,000 $32,000 $26,000 $35,000 $40,000
Estimated Percentage Uncollectible 3% 6% 13% 25% 50%
Total Estimated Bad Debts $ 38,610 $ 4,560 $ 1,920 $ 3,380 $ 8,750 $20,000
At December 31, 2020, the unadjusted balance in Allowance for Doubtful Accounts is a credit of $12,000.
Journalize and post to the allowance account the following events and transactions in the year 2021.

He cheyenne hotel in big sky, montana, has accumulated records of the total electrical costs of the hotel and the number of occupancy-days over the last year. an occupancy-day represents a room rented out for one day. the hotel's business is highly seasonal, with peaks occurring during the ski season and in the summer. month occupancy- days electrical costs january 1,736 $ 4,127 february 1,904 $ 4,207 march 2,356 $ 5,083 april 960 $ 2,857 may 360 $ 1,871 june 744 $ 2,696 july 2,108 $ 4,670 august 2,406 $ 5,148 september 840 $ 2,691 october 124 $ 1,588 november 720 $ 2,454 december 1,364 $ 3,529 required: 1. using the high-low method, estimate the fixed cost of electricity per month and the variable cost of electricity per occupancy-day. (do not round your intermediate calculations. round your variable cost answer to 2 decimal places and fixed cost element answer to nearest whole dollar amount) 2. what other factors other than occupancy-days are likely to affect the variation in electrical costs from month to month? (you may select more than one answer. single click the box with the question mark to produce a check mark for a correct answer and double click the box with the question mark to empty the box for a wrong answer.) seasonal factors like winter or summer. systematic factors like guests, switching off fans and lights. number of days present in a month. fixed salary paid to hotel receptionist. income taxes paid on hotel income.