Portions of the financial statements for software associates are provided below. software associates income statement for the year ended december 31, 2021 net sales $ 710,000 expenses: cost of goods sold $ 420,000 operating expenses 130,000 depreciation expense 33,000 income tax expense 49,000 total expenses 632,000 net income $ 78,000 software associates selected balance sheet data december 31, 2021, compared to december 31, 2020 decrease in accounts receivable $ 10,000 decrease in inventory 13,000 increase in prepaid rent 3,000 decrease in salaries payable 4,000 increase in accounts payable 7,000 increase in income tax payable 8,000 required: prepare the operating activities section of the statement of cash flows for software associates using the indirect metho

Explanation:

The preparation of the Cash Flows from Operating Activities—Indirect Method is shown below:

Cash flow from Operating activities - Indirect method

Net income $78,000

Adjustment made:

Add : Depreciation expense $33,000

Add: Decrease in accounts receivable $10,000

Add: Decrease in inventory $13,000

Add: Increase in accounts payable $7,000

Less: Decrease in salaries payable -$4,000

Add: Increase in income tax payable $8,000

Less: Increase in prepaid rent -$3,000

Total of Adjustments $64,000

Net Cash flow from Operating activities                   $142,000

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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.'