Gill Ltd. reported the following income statement and balance sheet related information in 2021. The firm is subject to 30% statutory tax rate. < < 2021 income statement (in millions of dollars) < Sales Operating Expenses < +4 Restructuring charges Loss on Asset sales < Interest Income < Interest Expense < Income before tax < Income Tax Expense Net Income < 3930 (2600) (270) (150) 122 (150) 891 267 624 2021 Balance sheet information (in millions of dollars) < Accounts Payable < Account Receivable < Common Equity < Property Plant and Equipment < Accrued wages < Cash Equivalents < Deferred tax liability < Operating Cash < Preferred Stock < Inventory < Long term debt financing < Long term debt investment < 1,900 1,193 1,812 2,500 1,200 1199 1,200 250 900 4,210 < 3,300 < 960 Required: < < a) Prepare a reformulated income statement to obtain 'Operating income from sales after tax' < b) Prepare a reformulated balance sheet to obtain net operating assets, net financial obligations, and common shareholder equity.