Jordan Airlines is a small airline that occasionally carries overload shipments for the overnight delivery company Never-Fail, Incorporated. Never-Fail is a multimillion-dollar company started by Wes Never immediately after he failed to finish his first accounting course. The companys motto is We Never-Fail to Deliver Your Package on Time. When Never-Fail has more freight than it can deliver, it pays Jordan to carry the excess. Jordan contracts with independent pilots to fly its planes on a per-trip basis. Jordan recently purchased an airplane that cost the company $4,883,000. The plane has an estimated useful life of 25,700,000 miles and a zero salvage value. During the first week in January, Jordan flew two trips. The first trip was a round trip