The trial balance of Kroeger Inc. included the following accounts as of December 31, 2021:

	Debits		Credits
Sales revenue			8,380,000
Interest revenue			52,000
Gain on sale of investments			112,000
Gain on debt securities			136,000
Loss on projected benefit obligation	152,000
Cost of goods sold	6,188,000
Selling expense	780,000
Goodwill impairment loss	540,000
Interest expense	22,000
General and administrative expense	420,000

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.)

KROEGER 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