Use this end-of-period spreadsheet to answer the questions that follow. finley company end-of-period spreadsheet for the year ended december 31 adjusted trial balance income statement balance sheet account title debit credit debit credit debit credit cash 48,000 48,000 accounts receivable 18,000 18,000 supplies 6,000 6,000 equipment 57,000 57,000 accumulated depr. 18,000 18,000 accounts payable 25,000 25,000 wages payable 6,000 6,000 common stock 30,000 30,000 retained earnings 3,000 3,000 dividends 3,000 3,000 fees earned 155,000 155,000 wages expense 63,000 63,000 rent expense 27,000 27,000 depreciation expense 15,000 15,000 totals 237,000 237,000 105,000 155,000 132,000 82,000 net income (loss) 50,000 50,000 155,000 155,000 132,000 132,000 the entry to close the dividends account would be

Explanation:

The retained earning are the earnings of the business organization which is earned until the date.

The net income or net loss would reflect in the statement of the retained earning account.

The ending balance of retained earning = Beginning balance of retained earnings + net income - dividend paid

The journal entry is shown below:

Retained earnings A/c Dr $3,000

          To Dividend A/c $3,000

(Being dividend account is closed)

ans.

heterothermic organisms include those organisms that can switch between homeothermic (having body temperature higher than environment) and poikilothermic (having variation in internal body temperature) strategies.

some migratory birds show heterothermy as they decrease their metabolic rate during cold nights to keep their body temperature low. drop in metabolic rate allows increase in production efficiency of birds that reduces the internal body temperature to make it equal to external cold temperature during cold nights.

thus, the correct answer is 'birds allow their temperature drop in order to increase their production efficiency.'

where is the graph?