M10-5 Reporting Current and Noncurrent Portions of Long-Term Debt [LO 10-2] On December 1, 2018, your company borrowed $40,500, a portion of which is to be repaid each year on November 30. Specifically, your company will make the following principal payments: 2019, $5,400; 2020, $8,100; 2021, $10,800; and 2022, $16,200. Show how this loan will be reported in the December 31, 2019 and 2018 balance sheets, assuming principal payments will be made when required.

The extracts from balance sheet are given below;

Explanation:

Extracts from Balance Sheet As at December 31,2018

Current Liabilities

Current portion of long term debt            $5,400

Long Term Liabilities

Long Term Debt ($40,500-$5,400)           $35,100

Extracts from Balance Sheet As at December 31,2019

Current Liabilities

Current portion of long term debt                       $8,100

Long Term Liabilities

Long Term Debt ($40,500-$5,400-$8,100)           $27,000

mcdonald's fast-food restaurants have a well-designed training program for all new employees. each new employee is supposed to learn how to perform standardized tasks required to maintain mcdonald's service quality. due to labor shortages in some areas, new employees begin work as soon as they are hired and do not receive any off-the-job training. this nonconformity to standards creates control loss.

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.'