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

Balance Sheet (partial)	Debits	Credits
Sales Revenue		5,600,000
Interest Revenue		38,500
Loss on sale of investments	15,000
Loss on debt investments	138,000
Gain on projected benefit obligation		245,000
Cost of goods sold	4,130,000
Selling expense	370,000
Restructuring costs	165,000
Interest expense	15,000
General and administrative expense	270,000

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%.

Calculate the Other Comprehensive Income. Show all of your work and label each dollar amount.

(Hint: Refer to the Income Statement examples. A complete financial statement is not required.)