Dante, Milton, and Cervantes formed a partnership and agreed to share profits in a 3:1:2 ratio after recognition of 5% interest on average capital balances and monthly salary allowances of $3,750 to Milton and $3,000 to Cervantes. Average capital balances were as follows:

Dante 300,000
Milton 240,000
Cervantes 180,000

Required:
Compute the net income (loss) allocated to each partner assuming the partnership incurred a $27,000 net loss.

Dante ($57,000)

Milton $33,000

Cervantes ($3,000)

Explanation:

Salary --

Interest $15,000

Residual $(72,000)

Total $(57,000)

Milton

Salary $45,000

Interest $12,000

Residual $(23,000)

Total $(33,000)

Carventes

Salary $36,000

Interest $9,000

Residual $(48,000)

Total $(3,000)

Total

Salary ($45,000+$36,000) $81,000

Interest ($15,000+$12,000+$9,000)$36,000

Residual ($72,000)+($24,000)+(49,000) $(144,000)

Total ($57,000)+$33,000+($3,000) $(27,000)

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.'

e would be the answer