Now prepare the income statement for Calendar Corporation (in millions). (Use parentheses or a minus sign for operating losses.) Calendar Corporation Income Statement For the Year Ended December 31, 2020 Cost of goods sold: Operating income/(loss) For Specific Date Work-in-process inventory, January 1,2020$13 Direct materials inventory, December 31, 2020 7 Finished-goods inventory, December 31, 2020 17 Accounts pyable, December 31,2020 24 Accounts receivable, January 1,2020 53 Work-in-process inventory, December 31, 2020 4 Finished-goods inventory, January 1,202050 Accounts receivable, December 31, 2020 Accounts payable, January 1,2020 44 Direct materials inventory, January 1, 2020 38 For Year 2020 Plant utilities Indirect manufacturing labor Depreciation -plant and equipment Revenues Miscellaneous manufacturing overhead Marketing, distribution, and customer-service costs 94 Direct materials purchased Direct manufacturing labor Plant supplies used Property taxes on plant Now prepare the income statement for Calendar Corporation (in millions). (Use parentheses or a minus sign for operating losses.) Calendar Corporation Income Statement For the Year Ended December 31, 2020 Cost of goods sold: Operating income/(loss) For Specific Date Work-in-process inventory, January 1,2020$13 Direct materials inventory, December 31, 2020 7 Finished-goods inventory, December 31, 2020 17 Accounts pyable, December 31,2020 24 Accounts receivable, January 1,2020 53 Work-in-process inventory, December 31, 2020 4 Finished-goods inventory, January 1,202050 Accounts receivable, December 31, 2020 Accounts payable, January 1,2020 44 Direct materials inventory, January 1, 2020 38 For Year 2020 Plant utilities Indirect manufacturing labor Depreciation -plant and equipment Revenues Miscellaneous manufacturing overhead Marketing, distribution, and customer-service costs 94 Direct materials purchased Direct manufacturing labor Plant supplies used Property taxes on plant