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Performance Bike Co. is a wholesaler of motorcycle supplies. An aging of the company's accounts receivable on December 31 and a historical analysis of the percentage of uncollectible accounts in each age category are as follows:

 Age Interval  Balance  Percent  Uncollectlble  Not past due $3,250,0000.8%130 days past due 1,050,0002.43160 days past due 780,0007.06190 days past due 320,00018.091180 days past due 240,00034.0 Over 180 days past due 150,00085.0$5,790,000\begin{array}{lrc} \text { Age Interval } & \text { Balance } & \begin{array}{c} \text { Percent } \\ \text { Uncollectlble } \end{array} \\ \hline \text { Not past due } & \$ 3,250,000 & 0.8 \% \\ 1-30 \text { days past due } & 1,050,000 & 2.4 \\ 31-60 \text { days past due } & 780,000 & 7.0 \\ 61-90 \text { days past due } & 320,000 & 18.0 \\ 91-180 \text { days past due } & 240,000 & 34.0 \\ \text { Over } 180 \text { days past due } & \underline{\hspace{15pt}150,000} & 85.0\\ &\underline{\underline{\$5,790,000}} \end{array}

Assume that the allowance for doubtful accounts for Performance Bike Co. had a debit balance of $28,400 as of December 31.

Journalize the adjusting entry for uncollectible accounts as of December 31.

Question

Katie and Kim are attending a theater performance. Katie's seat is at floor level. She looks down at an angle of 18^{\circ} to see the orchestra pit. Kim's seat is in the balcony directly above Katie. Kim looks down at an angle of 42^{\circ} to see the pit. The horizontal distance from Katie's seat to the pit is 46ft. What is the vertical distance between Katie's seat and Kim's seat? Round to the nearest inch.

Solution

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Data with respect to the given angle θ1\theta_1 :

θ1=18°\begin{equation*} \theta_1=18\text{\textdegree} \end{equation*}

opposite=h1\begin{equation*} \text{opposite}=h_1 \end{equation*}

Here h1h_1 is the height of Katie's seat.

adjacent=46\begin{equation*} \text{adjacent}=46 \end{equation*}

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