Acompany incurred the following costs associated with the purchase of a piece of land that it will use to re-build an office building: purchase price of the land $ 600,000 sale of salvaged parts already on land $ 22,000 demolition of the old building $ 34,000 ground-breaking ceremony (food and supplies) $ 3,000 land preparation and leveling $ 8,200 what amount should be recorded for the purchase of the land?

The $620,200 is amount should be recorded for the purchase of the land.

Explanation:

The total amount of purchase of land which is need to be recorded is shown below

= Purchase cost of land - Sale of salvage parts + Demolition of the old building + Land preparation and leveling

= $ 600,000 -  $ 22,000 +  $ 34,000 + 8,200

= $620,200

The Ground-breaking ceremony is not considered as it is not related to the land

Thus, the $620,200 is amount should be recorded for the purchase of the land.

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.'