On January 1, the first day of its fiscal year, Ebert Company issued $11,000,000 of 10-year, 10% bonds to finance its operations. Interest is payable semiannually. The bonds were issued at a market (effective) interest rate of 12%, resulting in Ebert Company receiving cash of $9,738,256. The company uses the interest method.
Required:
A. Journalize the entries to record the following transactions. Refer to the Chart of Accounts for the exact wording of account titles.
A1. Sale of the bonds.
A2. First semiannual interest payment, including amortization of discount. Round to the nearest dollar.
A3. Second semiannual interest payment, including amortization of discount. Round to the nearest dollar.
B. Compute the amount of the bond interest expense for the first year.

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.'

answer; to open a new transaction, the user should type the code/0 along with a new transaction code, when done with that the user should press enter to open the transaction; good luck;