From the following information for the year 2013 prepare a) An income statement and b) A statement of shareholders' equity for a company with shareholders' equity at the beginning of 2013 of $3270 million. Amounts are in million Sales $ 5158 Common dividends paid 150 Selling expense 1350 Research and Development costs 500 Cost of goods sold 3850 Share issues 710 Unrealized gain on securities available for sale Income Taxes 87 (250)