The trial balance of Rollins Inc. included the following accounts as of December 31, 2021:. 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 2021 separate statement of comprehensive income for Rollins Inc. (Amounts to be deducted should be indicated with a minus sign.)

,

                                          Rollins Inc

      Multi step Income Statement as on December 31, 2021

 Particulars                                               Amount$

Sales Revenue                                      5,900,000

Less: Cost of Goods Sold                    -44,00,000

Gross profit                                            1,500,000

Operating Expense

Selling expense                  400,000  

Restructuring costs             190,000  

Administrative expense     300,000

Total Operating Expenses  890,000    -890,000

Operating Income                                   610,000

Non Operating Income/Expense

Interest revenue              40,000

Gain on projected benefit  260,000

obligation    

Interest expense                  -20,000  

Loss on Sale of Investments-10,000  

Loss on debt investments    -160,000

Total Non Operating              110,000 110,000

Profit before taxes                                720,000

Taxes                                                     180,000

Net Profit                                              540,000

Net Profit                                             540,000

Number of equity shares       100,000

Earnings per share                5.40

answer; comparing the additional benefits and costs;