The following information is available for Coronado Company: Sales Revenue $389600 Freight-In $29300 Ending Inventory 37400 Purchase Returns and Allowances 14500 Purchases 269500 Beginning Inventory 45300 Coronado's cost of goods sold under a periodic inventory system is

$262,900

Explanation:

Net purchases = Purchases - Purchase return and allowances

Net purchases = 269500 - 14500

Net purchases = $255000

Cost of goods available for sale = Beginning Inventory + Net Purchases

Cost of goods available for sale = 45300 + 255000

Cost of goods available for sale = $300300

Cost of Goods sold = Cost of goods available for sale - Ending inventory

Cost of Goods sold = 300300 - 37400

Cost of Goods sold = $262,900

So, Coronado's cost of goods sold under a periodic inventory system is $262,900.

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.'