The policy at Pharoah Company is to expense all office supplies at the time of purchase. On the last day of the accounting period, there are $1360 of unused office supplies on hand and the balance of supplies expense is $4340. What should the accountant do?

The accountant should debit Supplies Account by 1360 and credit the Supplies Expense account by 1360.

Explanation:

Normally we pass the adjusting entries at the year end and do the reverse and calculate supplies on hand at end and determine the supplies expense at the year end by taking difference of balance in supplies account and the supplies on hand.

In this case we are doing the reverse as we are taking the balance of supplies expense account and the supplies on hand and calculate the difference. The difference is the actual supplies that have been used. The supplies on hand are an asset and should be debited to supplies account and the expense is overstated by the same amount of 1360 and should be reduced so it is credited.

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.'