Stahl Consulting started the year with total assets of $60,000 and total liabilities of $15,000. During the year, the business recorded $48,000 in catering revenues and $30,000 in expenses. Stahl issued stock of $9,000 and paid dividends of $15,000 during the year. The stockholders' equity at the end of the year was

$57,000

Explanation:

We know because of the accounting equation that assets are equal to liabilities + stockholders equity, therefore, stockholders equity are equal to $45,000 if assets are $60,000 and liabilities are $15,000.

If revenues were $48,000 and expenses were $30,000, the difference $18,000 is added to the stockholders' equity value, which is now equal to $63,000 ($45,000 + $18,000).

We then add the $9,000 worth of shares that were issued, and now we have a stockholder's equity value of $72,000.

Finally, we substract the $15,000 of dividends paid to reach the final figure of $57,000 ($72,000 - $15,000).

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.'

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