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 separate statement of comprehensive income for Rollins Incorporated. Note: Amounts to be deducted should be indicated with a minus sign..