Part II: Background: The accountant then asked Ava to describe the customized tour guide services provided by HT. HT offers two types of tour services: Virtual VIP and Live VIP. These services are available only to customers who have already purchased a park pass from HT. For Virtual VIP tours, virtual tour guides and hourly HT employees meet with customers through a web- based server when they indicate their interest in a planned experience. For this planned experience service, the guides provide customers with a general description of the parks and help them determine what experience they might be interested in. If the customer accepts the service, they pay an additional $50 fee online by credit card. For Live VIP tours, a guide actually attends the park with the customer. This service is typically of interest to large groups and the service is arranged through a direct conversation with HT's customer service. These guides are contract employees who undergo vigorous training by HT and are employed as needed. The guides are paid $200 per day for each day they are contracted to provide guide services, even if the group does not show up for the experience. HT guarantees the satisfaction of its customers using the Live VIP service. HT charges $200 per day plus $10 per person, based on the actual headcount on the day of the Live VIP experience. HT has a representative collect the money due on the day of the experience. Reauirements