An analysis of the machinery accounts of Noller Company for 2015 is
as follows: Machinery, Net of Accumulatfd Machinery Depreciation
Balance at January 1, 2015 $500,000 $125,000 $375,000 Purchases
of new machinery in 2015 for cash 200,000 — 200,000 Depreciation in
2015 — 100,000 (100,000) Balance at Dec. 31, 2015 $700,000
$225,000 $475,000. The information concerning Noller's machinery
accounts should be shown in Noller's statement of cash flows
(indirect method) for the year ended December 31, 2015, as a(n):.
A. $100,000 increase in cash flows from financing activities.
B. subtraction from net income of $100,000 and a $200,000 decrease
in cash flows from financing activities.
C. addition to net income of $100,000 and a $200,000 decrease in cash
flows from investing activities.
D. $200,000 decrease in cash flows from investing activities.

C. addition to net income of $100,000 and a $200,000 decrease in cash

flows from investing activities.

Explanation:

Since there is a depreciation expense of $100,000 the same is added back to the net income under the operating activities section of the balance sheet

While the investing activities refer to the purchase and sale of long term assets where purchase shows the outflow of cash and the sale refer to the inflow of cash

So the $200,000 reflects the purchase of machinery and the same is recorded in the investing activities as a negative sign

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.'

income statement is prepared in order to show the profits and loss of a business. in order to prepare the income statement she should collect all the income and expenses of the product with the cost of production.