The trial balance of Rollins Incorporated included the following accounts as of December 31, 2024:

	Debits	Credits
Sales revenue		$ 5,900,000
Interest revenue		40,000
Loss on sale of investments	$ 10,000
Loss on debt investments	160,000
Gain on projected benefit obligation		260,000
Cost of goods sold	4,400,000
Selling expense	400,000
Restructuring costs	190,000
Interest expense	20,000
General and administrative expense	300,000

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 2024 separate statement of comprehensive income for Rollins Incorporated.

Note: Amounts to be deducted should be indicated with a minus sign.

ROLLINS INCORPORATED
Statement of Comprehensive Income
For the Year Ended December 31, 2024
Net income		1.
Other comprehensive income (net of tax):
Gain on projected benefit obligationselected	$195,000
Loss on debt investmentsselected	(120,000)
Total other comprehensive income		$75,000
Comprehensive income		2.