A partners' capital statement explains the amount of legal liability of each of the partners. the types of assets invested in the business by each partner. how the partnership will be capitalized if a new partner is admitted to the partnership. the changes in each partner's capital account and in total partnership capital during a period.

the changes in each partner's capital account and in total partnership capital during a period.

Explanation:

A partners' capital statement explains - the changes in each partner's capital account and in total partnership capital during a period (for an year or reported period).

The statement starts with balance of opening capital, increased by additional capital, share of profit etc & decreased by drawings, share of loss etc. These all adjustments & extra adjustments for goodwill adjustment, reserve distribution etc - gets us final closing capital.

answer; i believe the correct answer is (form utility); good luck

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.'