Information regarding stone co's available-for-sale portfolio of marketable equity securities is as follows: aggregate cost as of 12/31/x2 $170,000market value as of 12/31/x2 148,000 net realized gains during 20x2 30,000 at december 31, 20x1, stone reported an unrealized loss of $1,500 to reduce investments to market value. this was the first such adjustment made by stone on these types of securities. according to sfas no. 115, in its 20x2 statement of comprehensive income, what amount of unrealized loss should stone report?

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: