Write out the process of solving the problem step by step, how each data is calculated should be written clearly, be detailed and accurate, thank you!

The trial balance of Rollins Incorporated included the following accounts as of December 31, 2024: 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 income statement for Rollins Incorporated with earnings per share disclosure