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

DebitsCreditsSales revenue5,900,000Interest revenue40,000Loss on sale of investments10,000Loss on debt investments160,000Gain on projected benefit obligation260,000Cost of goods sold4,400,000Selling expense400,000Restructuring costs190,000Interest expense20,000General and administrative expense300,000

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 separate statement of comprehensive income for Rollins Inc.(Amounts to be deducted should be indicated with a minus sign.)