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

	Debits	Credits
Sales revenue		$ 8,200,000
Interest revenue		60,000
Gain on sale of investments		120,000
Gain on debt securities		140,000
Loss on projected benefit obligation	$ 160,000
Cost of goods sold	6,100,000
Selling expense	600,000
Goodwill impairment loss	500,000
Interest expense	30,000
General and administrative expense	500,000

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 2024 separate statement of comprehensive income for Kroeger Incorporated.

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