McKay Services, Inc., began 2021 with total assets of $210 million and ended 2021 with total assets of $375 million. During 2021, McKay Services earned revenues of $395 million and had expenses of $168 million. McKay Services declared and paid dividends of $24 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 field is not used in the financial statement leave the field; do not select a label or enter a zero.)