Discuss the various rarer errors in performance management.

Presented below are two independent situations: (a) Sunland Inc. acquired 10% of the 418,000 shares of common stock of Schuberger Corporation at a total cost of $11 per share on June 17, 2020. On September 3, Schuberger declared and paid a $118,000 dividend. On December 31, Schuberger reported net income of $518,000 for the year. Oriole Corporation obtained significant influence over Hunsaker Company by buying 30% of Hunsaker's 118,000 outstanding shares of common stock at a cost of $19 per share on January 1, 2020. On May 15, Hunsaker declared and paid a cash dividend of $118,000. On December 31, Hunsaker reported net income of $218,000 for the year