How should cumulative preferred dividends in arrears be shown in a corporation's statement of financial position?
a. note disclosure
b. increase in stockholders' equity
c. increase in current liabilities
d. increase in current liabilities for the amount expected to be declared within the year or
operating cycle, and increase in long-term liabilities for the balance

Option A

Explanation: The unpaid dividends on cumulative preferred stock are recorded on the notes of the financial statements. These dividends are generally omitted and are not declared by the organisation liable to pay them. Hence they are not recorded on the balance sheet and are shown as footnotes.

From the above we can conclude that the correct option is A.

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.'