SELECT Person.firstName, Person.lastName, c.companyName, c.dueDate, c.amount, c.amount/COUNT(c.dueDate) AS amountOwed
FROM Person,
     (SELECT *
     FROM Statement, Bill
     WHERE Statement.bill_id = Bill.id AND Statement.dueDate >= '05-Dec-06' AND Bill.billingAddress_id = 101) c
WHERE Person.address_id = c.billingAddress_id
GROUP BY dueDate, firstName, lastName, companyName, dueDate, amount;


Result:
FIRSTNAME                        LASTNAME                         COMPANYNAME                                                      DUEDATE       AMOUNT AMOUNTOWED
-------------------------------- -------------------------------- ---------------------------------------------------------------- --------- ---------- ----------
Alan                             Ableton                          Federal Electric                                                 18-DEC-06     202.77     202.77
Bill                             Brown                            Federal Electric                                                 18-DEC-06     202.77     202.77
Clark                            Cambell                          Federal Electric                                                 18-DEC-06     202.77     202.77
David                            Dotts                            Federal Electric                                                 18-DEC-06     202.77     202.77
Alan                             Ableton                          Time Warner Cable                                                25-DEC-06      99.98      99.98
Bill                             Brown                            Time Warner Cable                                                25-DEC-06      99.98      99.98
Clark                            Cambell                          Time Warner Cable                                                25-DEC-06      99.98      99.98
David                            Dotts                            Time Warner Cable                                                25-DEC-06      99.98      99.98