The trial balance for Lindor Corporation, a manufacturing company, for the year ended December 31, 2024, included the following accounts:

Account Title	Debits	Credits
Sales revenue		$ 2,360,000
Cost of goods sold	$ 1,420,000
Selling and administrative expense	418,000
Interest expense	42,000

Gain on debt securities 82,000

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%.

Required: Prepare a single, continuous multiple-step statement of comprehensive income.