Brief exercise 4-1 transactions that affect earnings do not necessarily affect cash. identify the effect, if any, that each of the following transactions would have upon cash and net income. the first transaction has been completed as an example. (if an amount reduces the account balance then enter with negative sign preceding the number e. g. -15,000 or parentheses e. g. (15, cash net income $0 -$120 (a) purchased $120 of supplies for cash. (b) recorded an adjusting entry to record use of $30 of the above supplies. (c) made sales of $1,400, all on account. (d) received $750 from customers in payment of their accounts. (e) purchased equipment for cash, $2,900. (f) recorded depreciation of building for period used, $580

Explanation:

a. In this transaction, the cash balance is reduced by ($120) and no impact on the net income as the purchase is made so there is an outflow of cash

b. In this transaction, the cash balance has no impact and the net income balance is reduced by ($30) as it is treated as an expense

c.  In this transaction, the cash balance has no impact and the net income balance is increased by $1,400 as the revenue is made

d.  In this transaction, the cash balance is increased by $750 and no impact on the net income as there is an inflow of cash

e. In this transaction, the cash balance is reduced by ($2,900) and no impact on the net income as there is an outflow of cash

f.  In this transaction, the cash balance has no impact and the net income balance is decreased by ($580) as depreciation is a non-cash expense

answer is a

explanation:

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.'