Accrued sales salaries amount to $1,700. Prepaid selling expenses of $2,800 have expired. A physical count of year-end merchandise inventory shows $34,400 of goods still available.(a) Use the above account balances along with the additional information, prepare the adjusting entries.(b) Use the above account balances along with the additional information, prepare the closing entries.

Missing information:

                                           DebitCredit

Merchandise inventory $35,000    

Prepaid selling expenses $6,600    

Dividends $43,000    

Sales $569,000

Sales returns and allowances $19,500    

Sales discounts $6,000    

Cost of goods sold $232,000    

Sales salaries expense $58,000    

Utilities expense $20,000    

Selling expenses $41,000    

Administrative expenses $115,000  

Adjusting entries

Dr Salaries expense 1,700

    Cr Salaries payable 1,700

Dr Selling expenses 2,800

    Cr Prepaid selling expenses 2,800

Dr Cost of goods sold 600

    Cr merchandise inventory 600

Dividends $43,000    

Sales $569,000

Sales returns and allowances $19,500    

Sales discounts $6,000    

Cost of goods sold $232,600    

Sales salaries expense $59,700    

Utilities expense $20,000    

Selling expenses $43,800    

Administrative expenses $115,000  

net income = $72,400

Closing entries:

Dr Sales 543,500

    Cr Income summary 543,500

Dr Income summary 471,100

    Cr Cost of goods sold 232,600    

    Cr Sales salaries expense 59,700    

    Cr Utilities expense 20,000    

    Cr Selling expenses 43,800    

    Cr Administrative expenses 115,000

Dr Income summary 72,400

    Cr Retained earnings 72,400

Dr Retained earnings 43,000

    Cr Dividends 43,000

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.'

answeraggressive behavior tactics include all of the above;