Loss on sale of investments The trial balance of Wildcat Corporation included the following at December 31, 2021: Sales revenue Interest revenue. Debits Credits 6,300,000 42,000 Loss on debt investments 15,000 166,000 Gain on projected benefit obligation 280,000 Cost of goods sold 4,760,000 Selling expense 440,000 Restructuring costs 200,000 Interest expense General and administrative expense 15,000 340,000 The loss on debt investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive Income. Wildcat Corporation had 100,000 shares of stock outstanding throughout the year. Wildcat Corporation is subject to a 25% effective tax rate. Required: Prepare a 2021 separate statement of comprehensive income for Wildcat Corporation. (Amounts to be deducted should be indicated with a minus sign.) Net income WILDCAT CORPORATION Statement of Comprehensive Income For the Year Ended December 31, 2021 The loss on debt Investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive Income. Wildcat Corporation had 100,000 shares of stock outstanding throughout the year. Wildcat Corporation is subject to a 25% effective tax rate. Required: Prepare a 2021 separate statement of comprehensive income for Wildcat Corporation. (Amounts to be deducted should be Indicated with a minus sign.) Net income WILDCAT CORPORATION Statement of Comprehensive Income For the Year Ended December 31, 2021 Other comprehensive income (net of tax) Gain on projected benefit obligation Loss on debt investments Total other comprehensive income Comprehensive income