Suring its first month of operations, Mathis Spa purchased supplies for $4,500 and debited the supplies account for that amount. At June 30, an inventory of supplies showed $1,000 of supplies on hand. What adjusting journal entry should be made for June?

The journal entry which is to be made for the June is shown below:

Explanation:

The journal entry which is to be made for the June is as:

Supplies expense A/cDr  $3,500

             Supplies A/cCr  $3,500

Being record the supplies which were used by the business during operations

The supplies expense is debited against the supplies accounts which were used by the business during June.

Working Note:

Amount = Purchased amount supplies - Inventory of supplies on hand

where

Purchased amount supplies is $4,500

Inventory of supplies on hand is $1,000

So,

Amount = $4,500 - $1,000

= $3,500

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.'

e would be the answer