The journal entry to record a note received from a customer to replace an account is

The journal entry to record a note receivable is a debit to notes receivable and credit to accounts receivable. The account receivable is credited as the note receivable is replaced this is done if the account is already past due. 

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.'