On November 1, 2021, Sunland Company purchased Oriole, Inc., 10-year, 8%, bonds with a face value of $860000, for $780000. An additional $30000 was paid for the accrued interest. Interest is payable semiannually on January 1 and July 1. The bonds mature on July 1, 2028. Sunland uses the straight-line method of amortization. Ignoring income taxes, the amount reported in Sunland's 2021 income statement as a result of Sunland's available-for-sale investment in Oriole was

Kirnon clinic uses client-visits as its measure of activity. during july, the clinic budgeted for 3,250 client-visits, but its actual level of activity was 3,160 client-visits. the clinic has provided the following data concerning the formulas to be used in its budgeting: fixed element per month variable element per client-visitrevenue - $ 39.10personnel expenses $ 35,100 $ 10.30medical supplies 1,100 7.10occupancy expenses 8,100 1.10administrative expenses 5,100 0.20total expenses $ 49,400 $ 18.70the activity variance for net operating income in july would be closest to: