The trial balance for Lindor Corporation, a manufacturing company, for the year ended December 31, 2021, included the following accounts:

Account Title	Debits	Credits
Sales revenue		2,440,000
Cost of goods sold	1,460,000
Selling and administrative expense	424,000
Interest expense	46,000
Gain on debt securities		86,000

The gain on debt securities is unrealized and classified as other comprehensive income. The trial balance does not include the accrual for income taxes. Lindor's income tax rate is 25%. There were 1,600,000 shares of common stock outstanding throughout 2021. Required: Prepare a single, continuous multiple-step statement of comprehensive income for 2021, including appropriate EPS disclosures. (Round EPS answer to 2 decimal places.)