Teri, Doug, and Brian are partners with capital balances of $20,000, $30,000, and $50,000, respectively. They share income and losses in the ratio of 3:2:1. Revenue accounts for the period total $350,000. Expense accounts for the period total $380,000. The revenue and expense accounts are closed to the capital accounts. Doug withdraws from the partnership. How much cash does he receive upon withdrawal?

Cash being received by the Doug  = Capital balance - Share of Loss (WN)

∴  Capital Balance ($30,000 ) - Share of Loss (WN) ($10,000)  = 20,000

So, he receive $20,000 upon withdrawal  

Explanation:

Total Revenue for the period ($350,000) - Total Expenses for the period ($ 380,000)  = Total Income (Loss) ($ 30,000)

Profit Sharing Ratio = 3:2:1

So, therefore Share of loss of Doug = $ = $ 10,000

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.'