Coldbear Inc., a California corporation, recently entered into two new contracts with clients in Georgia and Utah. In order to service those clients, Coldbear will hire a couple of additional employees (based in California) who will make five or six trips to the client’s offices in Utah and Georgia to provide the services required under the contract. Coldbear employees will work at the client’s offices in each location and stay in hotels during the trips. (Coldbear does not see any need to open new offices in either state.) Please describe, in detail, how Coldbear will calculate the numerator of the sales apportionment factor for state income tax purposes in all three states (California, Georgia, and Utah).