26 The trial balance of Rollins Incorporated included the following accounts as of December 31, 2024: Debits Interest revenue Sales revenue Loss on sale of Investments Loss on debt investments Credits $5,900,000 40,000 $ 10,000 160,000 Skipped Gain on projected benefit obligation Cost of goods sold 260,000 4,400,000 Selling expense 400,000 Restructuring costs Interest expense 190,000 20,000 300,000 General and administrative expense The loss on debt investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income. Rollins had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 25% Required: Prepare a 2024 separate statement of comprehensive income for Rollins Incorporated Note: Amounts to be deducted should be indicated with a minus sign. Net income ROLLINS INCORPORATED Statement of Comprehensive Income For the Year Ended December 31, 2024 Other comprehensive income (net of tax): Total other comprehensive income Comprehensive income