Tablet Co. estimates uncollectible accounts using the percentage-of-receivables method and expects that 2 percent of outstanding receivables will be uncollectible for 2018. The balance in Accounts Receivable is $5,300,000, and the allowance account already has a $82,000 balance before adjustments at year-end. The additional uncollectible accounts expense for 2018 will be:

$24,000

Explanation:

Given that,

Balance in Accounts Receivable = $5,300,000

Balance in the allowance account before adjustments at year-end (we are assuming credit balance) = $82,000

Estimated percentage of uncollectible accounts = 2%

Uncollectible accounts expense for 2018:

= Expected uncollectible accounts for 2018 - Balance in the allowance account

= ($5,300,000 × 2%) - $82,000

= $106,000 - $82,000

= $24,000

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.'

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