Daniel corporation, which has a fiscal year ending december 31, had the following pretax accounting income and estimated effective annual income tax rates for the first three quarters of the year ended december 31, 20x6: pretax estimated effective annual quarter accounting income income tax rate at end of quarter q1 $ 100,000 36 % q2 90,000 35 % q3 110,000 32 % daniel's income tax expense in its interim income statement for the third quarter is: multiple choice $29,500 $35,200 $66,500 $96,000

$ 29,500

Explanation:

Given:

Income at the end of quarter,  Q1 = $ 100,000

and, the income tax rate = 36 %

Income at the end of quarter,  Q2 = $ 90,000

and, the income tax rate = 35 %

Income at the end of quarter,  Q3 = $ 110,000

and, the income tax rate = 32 %

Now,

the Total Accounting Income at the end of Q2 = ( $100,000 + $90,000) = $ 190,000

Income Tax expenses recognized upto Q2 = Total Income at the end of Q2 × Effective annual tax rate at the end of Q2

therefore,

Income Tax == $ 190,000  × 35% = $ 66,500

Now,

Total Accounting Income at the end of Q3 = ( $110,000 + $100,000+ $90,000 )

or

Total Accounting Income at the end of Q3 = $300,000

therefore,

Annual Income Tax for the quarter Q3 = Total Income at the end of Q3 × Effective annual tax rate at the end of Q3

on substituting the values, we get

Annual Income Tax for the quarter Q3 = $300,000 × 32% = $ 96,000

hence, the net Income tax expense for Q3 = $ 96,000 - $ 66,500

or

the net Income tax expense for Q3 = $ 29500

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.'

answer; /// egg production using the factory technique falls less than with the free range technique;