The trial balance of Kroeger Incorporated included the following accounts as of December $31,2024$:

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 $2024$ separate statement of comprehensive income for Kroeger Incorporated.

Note: Amounts to be deducted should be indicated with a minus sign.