Assuming net income for the year is $250,000, what is the cash flows from operating activity given in the following information:
increase in salaries payable $17,500
depreciation expense $7,500
increase in prepaid rent $26,500
loss on sale of asset $1,150
increase in accounts payable $29,000
increase in inventory $76,000

 $202,650

Explanation:

Given that,

Net Income for the year = $250,000

Increase in Salaries Payable = $17,500

Depreciation Expense = $7,500

Increase in Prepaid Rent = $26,500

Loss on sale of asset = $1,150

Increase in Accounts Payable = $29,000

Increase in Inventory = $76,000

Cash flows from operating activity:

= Net Income + Salaries Payable + Depreciation Expense - Prepaid Rent + Loss on sale of asset + Accounts Payable - Inventory

= $250,000 + $17,500 +  $7,500 - $26,500 + $1,150 + $29,000 - $76,000

= $202,650

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; dividing net income by 1- t ;