Discounts taken by a buyer because of early payment are recorded on the seller’s accounting records as Group of answer choices a. Purchases discount b. Sales discount c. Trade discount d. Early payment discount

B) Sales discount

Explanation:

For example, company A sells $100 in merchandise to company B on account under the following terms 2/10, n/30. The journal entry to record the initial transaction is:

Dr Accounts receivable 100

    Cr Sales revenue 100

If the buyer pays within the discount period, the journal entry should be:

Dr Cash 98

Dr Sales discount 2

    Cr Accounts receivable 100

Sales discount is a contra revenue account that lowers sales revenue.

answer; i believe that the correct answer is (supply chain);

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.'