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

	Debits		Credits
Sales revenue			6,700,000
Interest revenue			44,000
Loss on sale of investments	20,000
Loss on debt investments	182,000
Gain on projected benefit obligation			300,000
Cost of goods sold	5,120,000
Selling expense	480,000
Restructuring costs	220,000
Interest expense	10,000
General and administrative expense	380,000

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%.

Required:
Prepare a 2021 single, continuous statement of comprehensive income for Rollins Inc. Use a multiple-step income statement format. (Amounts to be deducted should be indicated with a minus sign. Round Earnings per share answer to 2 decimal places.)