The trial balance of Kroeger Inc. included the following accounts as of December 31, 2021: Debits Credits Sales revenue 8,270,000 Interest revenue 67,000 Gain on sale of investments 127,000 Gain on debt securities 143,500 Loss on projected benefit obligation 167,000 Cost of goods sold 6,030,000 Selling expense 670,000 Goodwill impairment loss 465,000 Interest expense 37,000 General and administrative expense 570,000 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 separate statement of comprehensive income for Kroeger Inc. (Amounts to be deducted should be indicated with a minus sign.)

Unrealized gain is not an option on the table I was giving..