Indicate which of the following has an effect on financing cash flows. a. Notes payable with a carrying value of $16,600 are retired for $18,400 cash, resulting in a $1,800 loss.
b. Paid cash dividends of $12,600 to common stockholders.
c. Acquired $21,600 worth of machinery in exchange for common stock.
Items Amount Effect on financing cash flows
a. Notes payable
b. Dividends
c. Machinery

Item Amount Effect

A.Notes Payable($16,600) Decrease

B.Dividends($1,800)Decrease

C.Machinery$ 21,600 or $ 0No effect

Explanation:

Indicating the items that has an effect on financing cash flows

Item AmountEffect

A.Notes Payable($16,600) Decrease

Because the cash are repaid

B.Dividends($1,800)Decrease

Because the Dividend are been paid out in cash

C.Machinery$ 21,600 or $ 0No effect

No effect because it is a non cash activity.

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.'

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