McKay Services, Inc., began 2021 with total assets of $250 million and ended 2021 with total assets of $345 million. During 2021, McKay Services earned revenues of $393 million and had expenses of $164 million. McKay Services declared and paid dividends of $20 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.) McKay Services, Inc. Income Statement Year Ended December 31, 2021 Revenues Expenses Dividends Net income (loss) (millions)