You have been hired as the interim controller of Zab Botanic…

You have been hired as the interim controller of Zab Botanical Gardens (ZBG), a not-for-profit organization in Canada. ZBG has two funds, General and Capital, and it maintains its accounting records in accordance with the restricted fund method of revenue recognition under Part III of the CPA Canada Handbook. ZBG’s accounting policies include capitalizing capital assets and recording contributed goods. The junior accountant is currently preparing the financial statements for the year ended December 31, 2024 and has asked for your guidance on how to account for the following transactions during the year to ensure compliance with the Canadian accounting standards for not-for-profit organizations. On November 15, 2024, equipment was purchased for $35,000, which was $55,000 below fair market value, from a donor who loves the botanical gardens and would like to see it expand. ZBG would have purchased this equipment for expansion anyways. Finish the journal entry by filling in the blanks below. Restricted Fund Method: Provide the fund this entry would be recorded in using Blank #1 below. 2024 Date Account Titles Debit Credit 15-Nov  Provide the account name in Blank #2 below. 90,000          Provide the account name in Blank #3 below.   35,000        Provide the account name in Blank #4 below.   55,000 If instead, ZBG uses the deferral method of revenue recognition, finish the journal entry by filling in the blanks below. Deferral Method: 2024 Date Account Titles Debit Credit 15-Nov  Provide the account name in Blank #5 below. 90,000          Provide the account name in Blank #6 below.   35,000        Provide the account name in Blank #7 below.   55,000

River otters are small mammals that eat freshwater fish. Env…

River otters are small mammals that eat freshwater fish. Environment 1 has many sources for freshwater fish all near each other, while Environment 2 has sources for freshwater fish spread out.  Examine the three figures below showing possible, predicted data for the environments. Select which predicted data would be consistent with the information provided abvoe. Then justify your selection by discussing the connection between resource distribution and mating system.