Locust corporation issued 36 comma 000 shares of $4 par value common stock in exchange for a building with a market value of $ 170 comma 000. record the stock issuance.

Building a/c-------Dr      $170000

Common stock a/c-------Cr    $144000

Paid-in capital in excess of par value a/c------ Cr      $26000  

Explanation:

Given: Share issued= 36000

           Price per share= $4 par value.

           Building market value= $170000.

Finding the value of common stock.

Value of common stock=

∴ Value of common stock=

Excess of paid in capital with exchange of common stock=

∴ Excess of paid in capital with exchange of common stock=

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.'

the correct answer is d. wealthy colonists to take care of the less fortunate. hope this