Closing entries are made: a. in order to terminate the business as an operating entity.
b. so that financial statements can be prepared.
c. so that all assets, liabilities, and stockholders' equity accounts will have zero balances when the next accounting period starts.
d. in order to transfer net income (or loss) and dividends to the retained earnings account.

answer: yo mama

explanation: yo mama

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.'

answer; organizational;