Beethoven music company started business in march 2016. sales for its first year were $420,000. beethoven priced its merchandise to yield a 35% gross profit based on sales dollars. industry statistics suggest that 10% of the merchandise sold to customers will be returned. beethoven estimated its sales returns based on the industry average. during the year, customers returned $31,000 in sales. beethoven uses a perpetual inventory system. (if no entry is required for a transaction/event, select "no journal entry required" in the first account field.) required: prepare the journal entry to record the sale.

hopefull this will you!

the business rule that governs the relationship is one-to-many as there are multiple customers for each agent.

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.'