May Bakery, Inc. reported a prior-period adjustment in 2016.An accounting error caused net income of prior years to be overstated by $6,000.Retained Earnings at December 31, 2015, as previously reported, was $39,000.Net income for 2016 was $72,000, and dividends declared were $23,000.Prepare the company's statement of retained earnings for the year ended December 31, 2016.

Particulars                                                  Amount

Retained earnings January 1,2016            $39,000

as originally posted

Prior period adjustment                             $6,000

Retained earnings as adjusted                  $33,000

Net Income for the year                             $72,000

                                                                    $105,000

Dividends declared                                    $23,000

Retained earnings December 31, 2016  $82,000

answer; i believe the correct answer is radioactive decay);

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.'