Phytoplankton, shown on the left in the image below, are microscopic organisms that can be found in freshwater and salt water environments. They perform photosynthesis to get energy and act as an important food source for larger organisms, such as the whale that is shown on the right. Phytoplankton A large whale. Which characteristic describes the whale but not its food source, the phytoplankton? The whale is heterotrophic. The whale has cell walls. The whale is unicellular. The whale is a prokaryote.

Answers

Answer 1

Answer:

The whale is heterotrophic.

Explanation:

All living organisms require energy for their life processes. In nature, this energy source is obtained by feeding on one another. When one organism eats another, it gets energy. In this case, a large whale is described to be reliant on a photosynthetic phytoplankton for its energy source.

The phytoplankton is capable of producing its own energy source (food) via the process of photosynthesis. Hence, making it an autotrophic organism. However, since the large whale is dependent on the phytoplankton for food/energy source, it is regarded to be heterotrophic i.e. incapable of producing its own food, hence, depends on other organism like phytoplankton in this case.

Answer 2

Answer:

a

Explanation:


Related Questions

"Allowing selected molecules to move in and out of the cell" is a function of what?
a) prophase
b) cell membrane
c) eukaryotes
d) cytoplasm

Answers

Answer:

Cell membrane

Explanation:

"The cell membrane functions as a semi-permeable barrier, allowing a very few molecules across it while fencing the majority of organically produced chemicals inside the cell."

Answer:

Cell membrane

Explanation:

Facilitated diffusion of glucose into a muscle cell Facilitated diffusion of glucose into a muscle cell
A) Yes; sodium ion cotransport is required for facilitated diffusion of glucose.
B) No; sodium ion cotransport is required for simple diffusion of glucose, but not for facilitated diffusion of glucose.
C) No; sodium ion cotransport is required for active transport of glucose, but not for facilitated diffusion of glucose.

Answers

Answer: Option A.

Yes; sodium ion cotransport is required for facilitated diffusion of glucose.

Explanation:

Glucose is transported in the cell through facilitated diffussion because it is a large molecule and it will very difficult to be transported across the cell membrane through normal diffusion, so it is transported across the the concentration gradients.

sodium ion cotransport is required for facilitated diffusion of glucose because both glucose and sodium cannot be transported through simple diffussion so they pass through specific channels in the hydrophobic barrier formed by membrane proteins. Thereby crossing the membrane, the diffusion is facilitated by the channels but glucose and sodium must move against a concentration gradients tone transported.

Polysaccharides are polymers of monosaccharides. Homopolysaccarides are made up of only one type of monomer, whereas heteropolysaccharides are composed of at least two different kinds of monomers.
Are starch, glycogen, cellulose, and chitin classified as homopolymers or heteropolymers?
A. All four polysaccharides are homopolymers.
B. All four polysaccharides are heteropolymers.
C. Starch is a heteropolymer, whereas chitin, cellulose, and glycogen are homopolymers.
D. Chitin is a heteropolymer, whereas starch, cellulose, and glycogen are homopolymers.

Answers

Answer:

Option A

Explanation:

All four types of polysaccharides are homopolymers ie they are made up of repeating units of only one type of monomers.

Starch, glycogen and cellulose are made up of repeating monomeric units of glucose with the number of glucose units and the different linkage types different these molecules. E.g the linkage between glucose units in glycogen is alpha 1-4 linkages and in cellulose, we have glucose in beta 1-4 linkages.

In chitin, a derivative of glucose is present in repeating units, here, we have N-acetyl-D-glucosamine in beta 1-4 linkages.

Which of the following is/are (a) pioneer(s) of population genetics?

Group of answer choices

Haldane

Wright

Fisher

all of these

Answers

All of these

Fisher, Wright, and Haldere were all pioneers of population genetics

Which of the following statements best describes the role of hormones in the body? Hormones send chemical signals throughout the body to regulate body processes.

Answers

Answer:

Hormone production and release are primarily controlled by negative feedback. In negative feedback systems, a stimulus elicits the release of a substance; once the substance reaches a certain level, it sends a signal that stops further release of the substance. In this way, the concentration of hormones in blood is maintained within a narrow range. For example, the anterior pituitary signals the thyroid to release thyroid hormones. Increasing levels of these hormones in the blood then give feedback to the hypothalamus and anterior pituitary to inhibit further signaling to the thyroid gland, as illustrated in Figure 18.14. There are three mechanisms by which endocrine glands are stimulated to synthesize and release hormones: humoral stimuli, hormonal stimuli, and neural stimuli.

Explanation:

Hyperthyroidism is a condition in which the thyroid gland is overactive. Hypothyroidism is a condition in which the thyroid gland is underactive. Which of the conditions are the following two patients most likely to have?

Patient A has symptoms including weight gain, cold sensitivity, low heart rate and fatigue.

Patient B has symptoms including weight loss, profuse sweating, increased heart rate and difficulty sleeping.Humoral Stimuli

The term “humoral” is derived from the term “humor,” which refers to bodily fluids such as blood. A humoral stimulus refers to the control of hormone release in response to changes in extracellular fluids such as blood or the ion concentration in the blood. For example, a rise in blood glucose levels triggers the pancreatic release of insulin. Insulin causes blood glucose levels to drop, which signals the pancreas to stop producing insulin in a negative feedback loop.

Hormonal stimuli refers to the release of a hormone in response to another hormone. A number of endocrine glands release hormones when stimulated by hormones released by other endocrine glands. For example, the hypothalamus produces hormones that stimulate the anterior portion of the pituitary gland. The anterior pituitary in turn releases hormones that regulate hormone production by other endocrine glands. The anterior pituitary releases the thyroid-stimulating hormone, which then stimulates the thyroid gland to produce the hormones T3 and T4. As blood concentrations of T3 and T4 rise, they inhibit both the pituitary and the hypothalamus in a negative feedback loop.

The statement that describes the role of hormones in the body is Enzymes reduce the activation energies of biological reactions.

What are hormones?

Hormones are chemicals that are secreted by the two glands, endocrine and exocrine glands.

Endocrine glands secrete hormone directly into the bloodstream, and exocrine glands are secrete hormones into ducts.

The options are attached here:

A.Enzymes aid biological reactions by providing more reactants.B.Enzymes aid biological reactions by removing products quickly.C.Enzymes raise the temperature in a cell to speed up biological reactions.D.Enzymes reduce the activation energies of biological reactions.E.Enzymes reduce the energy of products in biological reactions.

Thus, the correct option is D.Enzymes reduce the activation energies of biological reactions.

Learn more about hormones

https://brainly.com/question/13020697

#SPJ2

Ionic compounds form ions in water.
True?
False?

Answers

Answer:

True

Explanation:

For example, NaCl - sodium chloride, when  dissolved in water forms Na+ and Cl- ions.

An arthropod has all the following characteristics except:
a. three embryonic germ layer
b. pseudocoelom
c. bilateral symmetry
d. protosome development
e. true tissues​

Answers

Answer:

b. pseudocoelom

Explanation:

A pseudocoelom is a false body cavity of some invertebrates which occupies the space localized between the mesoderm and the endoderm of the gut. This false cavity is found in nematodes.

Arthropods exhibit:

1- Bilateral symmetry because both opposite sides of the body are similar,

2- they are protostomes because the blastopore becomes the mouth during embryonic development,

3- they have true tissues because tissues are formed by groups of cells which share a common function, and finally,

4-arthropods are triploblastic because they are formed by three germ embryonic layers (endoderm, mesoderm and ectoderm).

Mutations in region B and region D give the same results - when either of these regions is mutated, the operon is expressed under all conditions (called constitutive expression). You hypothesize that region B is the operator region and that Region D is the repressor protein. To test your hypothesis, you create two partial diploid lines by introducing a F' plasmid with a wild-type lac operon: Strain 1: F' A B C D E / A B- C D E Strain 2: F' A B C D E / A B C D- E What experimental results would be predicted by your hypothesis

Answers

Answer:

As it is given in the question that region D is the repressor protein and operator region is region B  then the The repressor region D form a protein that will bind to the operator region B and leads to inhibition of the transcription. So, the repressor protein will not repressed a mutant operator and the lac gene will express itself constitutively.

Strain 1:  F' A B C D E / A B- C D E

In this strain the mutant opertor gene is present so, it will not repressed by F' as it will not be able to bind. Hence, the lac gene expression is constitutive.

Strain 2:  F' A B C D E / A B C D- E

In this strain there is two protein produced by the F' plasmid mutated repressor protein, and a non-mutated repressor protein. As we know mutated repressor will not bind to operator gene and still expression will take place but here  a extra not mutated non-mutated protein is present and the repressor protein from F' will bind to the operator region B and thus repress the expression of gene in it.

If a small drop of tiny particles such as pollen grains are dropped into a drop of water on a microscope slide, they will appear to vibrate and spread out. The primary reason for this is

Answers

Answer:

The primary reason is that the pollen grains are being struck by water molecules that move in different directions. These strikes fluctuate and sometimes are uneven.

Explanation:

This vibration and spread out of molecules in water is called Brownian Motion. It is the result of the collision of small particles of water with big particles of pollen. As the particles of water move randomly hitting different sides of the pollen particle, at times, there will not be a coordinated movement, but as the movement of water particles is random, there will be moments when one side of the pollen particle will collide with more water particles, when this happens there is an unbalanced force that makes the pollen particle moves in a direction.

how do animals reproduce..can someone explain in detail please

Answers

Answer:

Asexual reproduction in animals occur through fission, budding,e.t.c.

Sexual reproduction starts with the combination of a sperm and egg which is called FERTILISATION.

Explanation:

The reproductive parts in animals produce gametes that fuse and form ZYGOTE.

Okay, hope it helps.

Answer:

[tex]\boxed{\mathrm{view \: explanation}}[/tex]

Explanation:

Animals should be matured to reproduce.

The animals can reproduce sexually, that involves fusion of sperm and ova inside the body.

Few animals can also reproduce asexually, asexual reproduction does not involve the fusion of gametes, the genetic material is combined to produce an offspring that has inherited the genes of the parent.

a) List three examples of ruminant livestock. b) Describe how ruminant cattle digest food? c) Why do cattle produce more methane than other types of animals?

Answers

Answer:

a)Ruminants include cattle, sheep, goats, buffalo, deer, elk, giraffes and camels. These animals all have a digestive system that is uniquely different from our own. Instead of one compartment to the stomach they have four. Of the four compartments the rumen is the largest section and the main digestive centre.

b)Digestion in ruminants occurs sequentially in a four-chambered stomach. ... The mass is finally passed to the true stomach, the Abomassum, where the digestive enzyme lysozyme breaks down the bacteria so as to release nutrients.

c)The difficult-to-digest grass ferments in the cows' stomachs, where it interacts with microbes and produces gas. Thus,cattle produce more methane than other types of animals.

MARK ME AS BRAINLIEST !!!

some flowering plants are pollinated by honeybees at some time in the past honeybees evolved the ability to see ultraviolet radiation some flowers have evolved to produce ultraviolet markers on their pedals that direct honeybees to the reproductive parts of the flower what is this example of?​

Answers

Answer:

Coevolution

Explanation:  

Coevolution refers to the mechanism where two or more species interact by the evolutionary process of natural selection. The mechanism of coevolution was mentioned by Darwin to explain the existing interactions among flowering plants and insects, in a similar manner to the example above described. Examples of coevolution also include the race between pathogenic organisms and the immune responses or the emergence of resistance in pathogens that affect genetically modified (originally resistant) crop varieties.

Weight loss is a common goal among many aduls, and losing woight can be very difficult. There are countiess approaches to consider, but an often-overlooked area is the role of an individuals evironment. Environmental factors can be a good place to start for people looking to Iose weight or prevent weight gain. Which of these statements describe environmental factors that can make it difficult for an individual to loose weight or maintain weight loss?
to lose weight or meintain weight loss?
a. decreased portions sizes in restaurarts and movie theaters.
b. increased use of personal vehicles, telephones, and computers.
c. increased number of meals eaten outside the home

Answers

Answer:

c. increased number of meals eaten outside the home

Explanation:

Environment is the surrounding of living organism, where he gets to survive by meeting its needs.

Environmental factors are factors in the environment that are associated to growth and development example is temperature.

The environment an individual stays have a great influence on the physical expression and character of the individual.

For a fat person the environment had played out his role which should be controlled to achieve a significant weight loss. Increasing number of meals eaten outside the house is one major factor that would not allow such individual to loose weight. Intake of food should be greatly controlled and watched to achieve weight loss.

b. If we were to dig up this plant, what type of root system should we expect to find? Describe what the roots of this plant should look like according to your identification in part a above addressing the presence or absence of the following parts: • Tap root • Lateral root • Fibrous root system • Trichomes

Answers

Answer:

Tap root

Explanation:

A large majority of dicotyledonous plants are capable of producing tap roots, which is part of a primary rot system that grows in the vertical direction - downwards. Sometimes it serves the function of storing food, as in the case of dandelions.

One main role that the trichomes (fine hair-like outgrowth) play is to defend the plant against certain insects.

HELP!! PLS O.o Looking at the heat circulation in the ocean, what might happen to it if large amounts of cold water are added in the Polar Regions as glaciers melt? (3 points) Based on your response above, what effect could this have on the climate in your area?

Answers

Answer:

The warm upper waters towards the poles from the tropic is done by surface circulation. If large amounts of cold water are added in the Polar regions as glaciers melt then the hot water cannot flow to the poles, the cold water will make the water very dense, which won’t allow warm upper waters to flow.

The effect it would have in the climate of my area is that it will increase the temperature of the local areas because of the rise in temperature of the surface ocean water.

2 Diseases of a cassava

Answers

The overall outcome of the activities carried out under the CaCESA initiative

will improve cassava production and productivity. The effectiveness of

program is based on five axes:

- provision of healthy cassava cuttings to vulnerable families;

- the organization of extensive awareness and communication campaigns;

- national and regional coordination of actors in the production chain and

cassava post-production;

- the improvement of cultivation, processing and conservation practices

cassava;

- control and management of the spread of diseases, whether they are transmitted

insects and / or infected cassava cuttings.

To achieve these results, it will be necessary to build capacity at different

levels. The objectives will be achieved through the implementation of appropriate activities

Explanation:

Answer:

Explanation:

Oidium manihotis

Root Rot Pathogens

The picture to the right shows Meiosis 2, which is responsible for creating: A. Haploid daughter cells with unique chromosomes. B. Diploid daughter cells with unique chromatids. C. Diploid daughter cells with unique chromosomes. D. Haploid daughter cells with unique chromatids. Reset Selection

Answers

Answer:

D. Haploid daughter cells with unique chromosomes.

Explanation:

This is because during Mitosis 2 the sister chromatids within the two daughter cells separate, form four new haploid gametes.

D. Haploid daughter cells with unique chromatids are responsible for creating.

What does meiosis 2 create?

Meiosis II starts with two haploid parent cells and ends with four haploid daughter cells, maintaining the number of chromosomes in each cell.

What are the products of meiosis and meiosis II?

Thus, the products of meiosis II are four haploid cells that contain a single copy of each chromosome. In mammals, the number of viable gametes obtained from meiosis differs between males and females. In males, four haploid spermatids of similar size are produced from each spermatogonium.

Learn more about Meiosis here https://brainly.com/question/15475960

#SPJ2

Herceptin cancer fighting antibodies cannot be produced through genetic engineering of bacteria. What is used instead to accomplish this? A. Selecting cells that produce a large amount of Herceptin to reproduce over generations B. Genetically engineered mammalian cells C. Genetically engineered Bacteriophages D. Producing them with chemicals instead of inside cells

Answers

Answer:

B. Genetically engineered mammalian cells

Explanation:

Herceptin is a monoclonal antibody that binds (attach) to specific antigens in cancer cells to destroy them. This antibody is used in the treatment of different types of cancers including breast and gastric carcinoma, in which HER2/neu protein is overexpressed. Herceptin targets HER2/neu receptors present in cancer cells to kill them. HER2/neu is a protein signaling receptor involved in cell proliferation, thereby this antibody works to selectively target cells that have an excess of HER2/neu receptors such as gastric and breast cancer cells.

Select the statements that explain why duplication is a driving force for evolution and the generation of new genes.
a. Genes duplicate and then diverge from the original sequence to create multigene families.
b. Duplication of a chromosomal region always results in novel gene functions.
c. Changes in gene function can occur when random fixed mutations are introduced into a new chromosomal environment.
d. Duplicated genes provide extra copies of DNA that are not constrained by an essential function.

Answers

Answer:

The correct statements are - a, c, and d.

Explanation:

Gene duplication delivers new genes and families of genes due to some arbitrary changes over some undefined time frame.gene duplication at various locations can create new genes with either advantageous or unsafe impacts. Arbitrary changes can prompt an additional duplicate of DNA bringing about dosage compensation where the deciding mutations can be lost.

Gene and genome duplications give a source of hereditary material for mutation, float, and selection to work on, making new evolutionary opportunities conceivable. Accordingly, many have contended that genome duplication is a prevailing element in the development of the evolution of complexity and diversity.

Thus, the correct answer is - a, c, and d.

16. Figure it shows the digestive system
С
D​

Answers

Answer:

Is there any picture or diagram to go with this question?

A group of scientists are studying the genome of the Drosophila Fly. In
these flies, the allele for long wings is dominant over the allele for short
wings. What phenotype would a heterozygous genotype have?
A. Long wings
B. Short wings
C. LI
D. LL

Answers

Answer:

A. Long wings

Explanation:

Long wings - LL or Ll

Short wings - ll

Heterozygous genotype means one dominant and one recessive allele. So, the genotype would be Ll.

Therefore, the phenotype would be long wings.

Hope that helps.

Classify each nutrient as a macronutrient or as a micronutrient

Answers

Answer:

Macro: Phosphorous, Protein, Fat, Carbohydrates

Micro: Vitamin A, Sodium

Explanation:

Macronutrients are nutrients that are needed in large amounts. Micronutrients are needed in smaller amounts.

Why will you NOT get sick from a vaccine? A. The pathogens it contains are dead or weakened. B. The antibodies you produce after getting the vaccine kill the injected pathogens. C. It does not contain any pathogens. D. It is medicine that kills pathogens, so it would kill any infection as well.

Answers

Answer:

A.

Explanation:

The vaccine is dead/weakened pathogens injected to cause antibodies. These antibodies will recognize the pathogens if they see them and fight them off.

Hope this helped! Good luck!

I’m not 100% but I think the answer is A:)


What must occur for protein translation to begin?

A water molecule must be added to the protein chain.

A peptide bond must form between subunits of mRNA.

The amino acid Cys must be picked up by tRNA.

The codon AUG must be identified

Answers

The correct answer is D) The codon AUG must be identified.

What must occur for protein translation to begin is that the codon AUG must be identified.

The process starts when the 5AUG or start codon is identified. In the polypeptide chain, the 5AUG is the first amino acid. We are talking about Transition, the process when the genetic code in an RNA molecule has to be decoded in a polypeptide chain in order to deliver an amino acid sequence. In this complex transition system, there are important components included such as ribosomes, transfer RNA, and mRNA.

Answer:

D) The codon AUG must be identified.

Explanation:

edge 2020

Come up with your own story of a trophic cascade, describing how the organisms occupying the different trophic levels would be affected

Answers

Answer:

The leafhoppers eat plant tissues and, at the same time, they are eaten by spiders that are the food of large lizards. Finally, these lizards are the food of birds that are eaten by snakes.

Explanation:

The food chain starts with primary producers such as plants and algae (i.e., level 1), then goes through herbivorous species including insects and fish (level 2) and finally ends with carnivores such as rodents, snakes and hedgehogs (levels 3, 4 and sometimes 5, which depends on presence of larger predators). Thus, the trophic levels are represented by the number of steps of the food chain. In an ecosystem, the organisms can also be classified according to the mode of obtaining the food in producers (autotrophs), consumers (heterotrophs) and reducers (detritivores).

Which of the following is an example of specific immunity?
Coughing expels foreign materials from the body.
OT-Lymphocytes recognize, attack, and destroy a pathogen.
Phagocytes engulf and destroy microbes.
The skin blocks the entrance of pathogens.

Answers

Answer:

Specific immunity is also called as Acquired immunity and Anamnestic response

2nd option is the answer

lymphocytes recognize, attack and destroy a pathogen

Answer:

Specific immunity is also called as Acquired immunity and Anamnestic response

2nd option is the answer

lymphocytes recognize, attack and destroy a pathogen

Explanation:

The cladistic approach to primate classification is Group of answer choices based on levels of anatomical complexity, without consideration of ancestor-descendent relationships. based on direct observation of phenotypes only. based on the use of anatomical and genetic evidence to establish ancestral relationships. also called the gradistic method of classification.

Answers

Answer :

based on the use of anatomical and genetic evidence to establish ancestral relationships

Explanation :

We know that,

The cladistic approach to primate :

The cladistic approach to primate is defined as phenotypically and anatomical characteristics, genetic and common characteristics that established ancestral relationships.

It is not purely based on phenotypes only, it required genetic and anatomic behaviour and evidences.

Hence, The correct answer is option (III)  

The diagram shows two charged objects, A and B.
Based on the field lines, what are the charges of the
objects?
3
A: positive
B: negative
O A: negative
B: positive
O A negative
B: negative
OA: positive
B: positive
A
B)
AR
NAL
Save and Fit

Answers

Answer:

A: positive

B: negative

Explanation:

Hope it helps.

Answer

A is positve and B is negitive

Explanation:


Which correctly describes a process that occurs in bacteria?
In binary fission, the two new cells that are formed are susceptible to the same antibiotic.
In conjugation, bacterial DNA is transferred from one bacterium to another by a replicating virus
In transduction, the cells that are formed are susceptible to the same antibiotic.
In transformation, a special sex pilus is required to connect two bacterial cells.

Answers

Answer:

In binary fission, the two new cells that are formed are susceptible to the same antibiotic.

Explanation:

Binary fission is the most common type of asexual reproduction in bacteria. Binary fission involves the duplication of the genetic information (i.e., bacterial DNA) and the subsequent separation into two cells during cytokinesis. It is a type of prokaryotic asexual reproduction where replication and segregation are simultaneous processes. Binary fission does not involve the incorporation of new genetic material, thereby the resulting daughter cells will inherit the same genetic information of the parental bacterium, being in this case susceptible to the same antibiotic.

Answer:

A the top answer is correct on ENG 2022

Explanation:

g Glycogen Phosphorylase is phosphorylated by ____________________. Glycogen Synthase Kinase Casein Kinase Protein Kinase G Phosphorylase Kinase Protein Kinase A

Answers

Answer:

Phosphorylase kinase

Explanation:

Phosphorylase kinase is a type of regulatory protein kinase which helps in the process of glycogen breakdown.

It sends signals and the process of phosphorylating occurs which then helps in the activation of glycogen phosphorylase and subsequent breakdown of glycogen in the body. This makes phosphorylase kinase the right option.

Other Questions
The reactive chlorophyll molecule of photosystem primary isA p600B700C 680D 550 Write the equation of the line in point-slope form that passes through (1, -4) and has a slope of 1/4. which is bigger 1.63m or 1.6m Of the following points, name all that lie on the same horizontal line? (1,-2) (-1,2) (-2,1) (2,-1) Select the correct answer.Who established the imperial rule of Japan?OA.descendants of the SunO B.descendants of Akitsu MikamiC.descendants of InariOD.descendants of Ninigi-no-Mikoto The radius of a sphere is 11 cm.what is the surface area of the sphere? Round to the nearest tenth. The reason for writing a text is called the authors purpose. the central idea. the big idea. the explicit evidence. Bernard works for a business that sells and repairs tires. He can repair 24 tires in an 8 hour work day. What is Bernard's unit rate for the number of tires repaired in one hour? Solve.5x 10 Find P(Not a 2).I need help with this one What is the simplified form of 144x^36?O 12x6O 12x18O 72x6072x18 What is one potential problem with short intertrial intervals? 3.Which is the inverse of the function f(x) = x2 - 4? in a set of ten scores arranged in ascending order the 5th score is 3 less than the 6th score, if the 6th score is 14, find the median of the scores Quines llegaban a la fiesta? Llegaban los primos y tos. Llegaban los vecinos. Llegaban los amigos. Llegaban los cuados. file in the blank: question: _____________ estoy escuchando msica. answers: A. Hace dos meses B. Ahora C. Antes D. El ao pasado E. Hace un ao atrs How do I know that the following equation is true: 2x^5-x^2+1=0can you help me ?slove it in detailsthanks The second-order decomposition of HI has a rate constant of 1.80 10-3 M-1s-1. How much HI remains after 27.3 s if the initial concentration of HI is 4.78 M? Following are selected transactions for Vitalo Company.Nov. 1 Accepted a $16,000, 180-day, 5% note from Kelly White in granting a time extension on her past-due account receivable. Dec. 31 Adjusted the year-end accounts for the accrued interest earned on the White note. Apr. 30 White honored her note when presented for payment.Calculate the interest amounts at December 31st and April 30th and use those calculated values to prepare your journal entries.