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After reading the paragraph below, answer the questions that follow.
In the North Pacific Ocean, two groups of the same species of killer whales (Orcinus orca) appear to be forming two different species based on what they eat. One group eats fish and the other eats mammals such as seals. Scientists can tell what they eat based on their teeth, because whales that feed on fish have significantly different wear patterns.
-Which of the following would not be a useful procedure to perform in determining whether or not this speciation has occurred?
Bad Debts
Accounts receivable that a company does not expect to collect because customers are unable to pay their debts.
Credit Sales
Sales made by a business where the payment is received after the sale has been made, typically recorded as accounts receivable.
Adjustment
Entries made in preparing financial statements to allocate expenses or revenues to the appropriate accounting period.
Aging Report
A financial report that categorizes a company's accounts receivable according to the length of time an invoice has been outstanding.
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