Problem 4 (10 points) The trial balance of Kroeger Inc. included the following accounts as of December 31, 2021 : The gain on debt securities represents the increase in the fair value of debt securities and is classified a component of other comprehensive income. Kroeger had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been recorded. The effective tax rate is 25%. Required: Prepare a 2021 single, continuous statement of comprehensive income for Kroeger Inc. Use a multiple-step income statement format