Refer to the graph showing body temperature and heart rate in the Galápagos marine iguana as it moves from feeding in the ocean to basking on hot rocks on shore. 
What is the heart rate of the iguana when its body temperature is 30°C in the ocean and when it is 30°C after coming out on land? How could this change in heart rate be related to the rate of warming of the iguana's body when moving from the water to land?
Definitions:
Common Stock Dividend Distributable
A liability account on the balance sheet representing a declaration of dividends by a company's board of directors that have not yet been paid out to shareholders.
Paid-in Capital
Funds received by a company in exchange for its stock, representing the equity capital contributed by shareholders.
Dividends Payable
A liability account on a company's balance sheet representing the amount of declared dividends that are to be paid out to shareholders.
Date of Declaration
The date on which a company's board of directors announces a dividend payment to shareholders.
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