Now that you have your data, you need to perform appropriate analytics techniques to inform your risk assessment for the order-to-cash cycle for techwear.

develop an accounts receivable (ar) trial balance (by customer and by invoice) as of december 31, 2015.
recall that beginning ar + sales – sales returns – cash receipts – bad debt write-offs = ending ar. as mentioned in part i, the beginning accounts receivable balance is zero and there are no returns or write-offs in 2015.
perform the following analyses relating to collectability risk (which is the risk the company won’t collect money for its sales) on the december 31, 2015, accounts receivable balance. for each procedure, provide a brief statement regarding your findings.

display the year-to-date trend in sales and cash receipts by month for 2015 (with dollars on the x-axis and months on the y-axis). use a visualization to best highlight any concerns about potential collection\
issues.

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.