The trial balance of Rollins Inc. included the following accounts as of December 31, 2021: Debits Sales revenue Credits 6,600,000 Interest revenue 43,500 Loss on sale of investments Loss on debt investments 15,000 185,000 Gain on projected benefit obligation 295,000 Cost of goods sold 5,030,000 Selling expense 470,000 Restructuring costs 215,000 Interest expense General and administrative expense 15,000 370,000 The loss on debt investments represents a decrease in the fair value of debt securities and is classified as part of other comprehensive income. Rollins had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 25%.