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 $2024$ single, continuous statement of comprehensive income for Rollins Incorporated. Use a multiple$-$step income statement format.

Note: Round Earnings per share answer to $2$ decimal places.