MacKensie Services, Inc., began 2021 with total assets of $230 million and ended 2021 with total assets of $365 million. During 2021 , MacKensie Services earned revenues of $394 million and had expenses of $171 million. MacKensie Services declared and paid dividends of $27 million in 2021 . Prepare the company's income statement for the year ended December 31 , 2021 , complete with an appropriate heading. Prepare the income statement. (Enter all amounts in millions. For example, $100 million should be entered into the statement as $100. Enter a net loss with a minus sign or parentheses. If an input ield is not used in the financial statement leave the field; do not select a label or enter a zero.)