Lowery co. uses the direct write-off method of accounting for uncollectible accounts receivable. lowery has a customer whose accounts receivable balance has been determined to likely be uncollectible. the entry to write off this account would be which of the following?
a) debit bad debt expense; credit allowance for doubtful accountsb) debit bad debt expense; credit accounts receivablec) debit sales returns and allowance; credit accounts receivabled) debit allowance for doubtful accounts; credit accounts receivable.

The entry to write off this account would be debit Bad Debt Expense; credit Accounts Receivable.

Here in this case Lowrey uses the direct write-off method of accounting for uncollectible accounts receivable.

Therefore the correct option in this case is (b).

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.'