The traveller experiences fatigue, disorientation, sleep difficulties, impaired concentration and physical performance, anxiety, loss of appetite and constipation. Jet lag will usually disappear within about three days after arrival. There are, however a number of ways to minimise the impact: Start the journey in as relaxed a state as possible. Ensure a good sleep the night before flying, allow plenty of time to get to the airport.
The .014 is the average percentage of uncollectible accounts receivable during year 1 through year 3. On the other hand, since that data suggest uncollectible accounts are increasing, from 1.25% in year 1 to 1.55% in year 3, the company could estimate its uncollectible accounts receivable to be $255 ($15,000 x .017).
Allowance for Doubtful Accounts has an unadjusted balance of $500 at the end of the year, and uncollectible accounts expense is estimated at 1% of net sales. If net sales are $950,000, the amount of the adjustment to record the provision for doubtful accounts is. $9,500.