27. The trial balance of Rollins Inc. included the following accounts as of December 31, 2016:

	Debits	Credits
Sales revenue		5,900,000
Interest revenue		40,000
Loss on sale of investments	10,000
Unrealized losses on investments	150,000
Foreign currency translation gains		260,000
Cost of goods sold	4,400,000
Selling expenses	400,000
Restructuring costs	180,000
Interest expense	20,000
General and administrative expenses	300,000

Rollins had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%. Required: Prepare a 2016 single, continuous statement of comprehensive income for Rollins Inc. Use a multiple-step income statement format.