The trial balance of Rollins Inc. included the following accounts as of December 31, 2016:

	Debits		Credits
Sales revenue			5,800,000
Interest revenue			39,500
Loss on sale of investments	20,000
Unrealized losses on investments	146,000
Foreign currency translation gains			255,000
Cost of goods sold	4,310,000
Selling expenses	390,000
Restructuring costs	175,000
Interest expense	10,000
General and administrative expenses	290,000

Rollins had 100,000 shares of stock outstanding throughout the year. Income tax expense has not yet been accrued. The effective tax rate is 40%.

Required:

Prepare a 2016 separate statement of comprehensive income for Rollins Inc. (Amounts to be deducted should be indicated with a minus sign.)

ROLLINS INC.
Statement of Comprehensive Income
For the Year Ended December 31, 2016
Other comprehensive income:
Total other comprehensive income