Given the following account balances at year end, compute the total intangible assets on the balance sheet of anisha enterprises.
cash $1,500,000
accounts receivable 4,000,000
trademarks 1,000,000
goodwill 4,500,000
research & development costs 2,000,000

a. $11,500,000
b. $7,500,000
c. $5,500,000
d. $9,500,000

c. $5,500,000

Explanation:

Intangible assets are those assets which does not have any physical existence and therefore it's not possible to touch, it means these assets are not physical in nature such as Trademarks, which is an intellectual property that identifies product or services of a company.

Goodwill, is the value of a company because of the reputation or product it sells, the value of the company it's higher than the total value of its assets.

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.'