Sunland Corporation purchased 29000 shares of common stock of the Sherman Corporation for $34 per share on January 2, 2020. Sherman Corporation had 100000 shares of common stock outstanding during 2021, paid cash dividends of $144000 during 2021, and reported net income of $440000 for 2021. Sunland Corporation should report revenue from investment for 2021 in the amount of $41760. $127600 $140360. $85840