21.   The companies attributed the higher gas prices to increased demand and diminished supply.

22.   The company attributed its decision to seek bankruptcy protection to the failure of its creditor banks to agree on a rescue plan.

23.   The company attributed its improved earnings to a wider product offering of high-profit hotel reservations.

24.   The company attributed its pains to liquidation expenses as it closed stores, as well as margins that narrowed because of promotions to rid its shelves of excess merchandise.

25.   The company attributed its weak forecast to competition from one-hour film developers and a heavy debt load.

26.   The company attributed that drop to the worldwide recession.

27.   The company attributed that to several initiatives.

28.   The company attributed the cutbacks to the sharp decrease in travel following the terrorist attacks.

29.   The company attributed the decline to an increase in non-cash depreciation and amortization charges primarily related to the opening of new Elektra stores.

30.   The company attributed the decline to marketing costs for new releases and new accounting rules.