The board of directors of Yancey Company declared a cash dividend of $1.50 per share on 42,000 shares of common stock on July 15, 201X. The dividend is to be paid on August 15, 201X, to stockholders of record on July 31, 201X. The effects of the journal entry to record the declaration of the dividend on July 15, 201X are toQuestion 6 options:A. decrease stockholder's equity and increase liabilitiesB. decrease stockholder's equity and decrease assetsC. increase stockholders' equity and decrease assetsD. increase stockholders' equity and increase liabilities

A. decrease stockholder's equity and increase liabilities

Explanation:

When Stock is declared, the relevant entries include;

DR  Retained Earnings

    CR Dividends Payable

Retained Earnings is an Equity account that the dividends will be taken from and will reduce as a result. This is why it is being debited.

Dividends Payable is a liability account that will be credited to show that the company owes its shareholders dividends. Liabilities will therefore increase.

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.'

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