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The trial balance of Rollins Inc. included the following accounts as of December 31, 2021: Debits Credits Sales revenue 5,800,000 Interest revenue 39,500 Loss on

The trial balance of Rollins Inc. included the following accounts as of December 31, 2021: Debits Credits Sales revenue 5,800,000 Interest revenue 39,500 Loss on sale of investments 20,000 Loss on debt investments 146,000 Gain on projected benefit obligation 255,000 Cost of goods sold 4,310,000 Selling expense 390,000 Restructuring costs 175,000 Interest expense 10,000 General and administrative expense 290,000 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.

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