The trial balance of Brees Inc. included the following accounts as of December 31, 2021: Debits Credits 8,370,000 53,000 113,000 136,500 Sales revenue Interest revenue Gain on sale of investments Gain on debt securities Loss on projected benefit obligation Cost of goods sold Selling expense Goodwill impairment loss Interest expense General and administrative expense 153,000 6,177,000 770,000 535,000 23,00 430,000 The gain on debt securities represents the increase in the fair value of AFS debt securities and is classified a component of other comprehensive income. Brees had 300,000 shares of stock outstanding throughout the year. Income tax expense has not yet been recorded. The effective tax rate is 25% Brees Inc Statement of Comprehensive Income For the Year Ended December 31, 2021 Net income Other comprehensive income (net of tax): Gain on debt securities Loss on projected benefit obligation Total other comprehensive income (loss) Comprehensive income