What do we know about the man?

W: Here’ s your bill, sir.
M: Oh, thank you. Let’ s have a look at it now. Goodness, it’ s a lot more than I expected.
W: Would you like me to explain anything, sir?
M: Just a moment. Yes, what’ s this charge for $ 21 50 marked "J"?
W: "J" is a charge for a long distance telephone call, sir. Did you make a telephone call that night?
M: Yes. I remember now. Good heavens! We must have talked for a long time... and these ones, " L" for $ 32.40... and here’ s another $ 9.50. What are they for?