Blossom Company sells equipment on September 30, 2020, for $20,100 cash. The equipment originally cost $72,800 and as of January 1, 2020, had accumulated depreciation of $42,100. Depreciation for the first 9 months of 2020 is $5,45. Prepare the journal entries to (a) update depreciation to September 30, 2015, and (b) record the sale of the equipment.

Date             Account titles and explanation        Debit      Credit

30/09/2020  Depreciation expense                     $5,450

                     Accumulated depreciation                              $5,480

                     (To record depreciation expense)

30/09/2020    Accumulated depreciation            $47,550

                        Cash                                                $20,100

                        Loss on sale of equipment            $5,230

                        Equipment                                                         $72,880

                        (To record sale of equipment)

answer; i do believe that the correct answer is ; ///are valued more highly than their cost;

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.'