Please complete & please use excel if you can :)

The preliminary 2021 income statement of Alexian Systems, Inc., is presented below: ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2021 ($ in millions, except earnings per share) Revenues and gains: Sales revenue $ 485 Interest revenue 15 Other income 137 Total revenues and gains 637 Expenses: Cost of goods sold 281 Selling and administrative expense 156 Income tax expense 50 Total expenses 487 Net Income $ 150 Earnings per share $15.00 Additional information: 1. Selling and administrative expense includes $37 million in restructuring costs. 2. Included in other income is $120 million in income from a discontinued operation. This consists of $90 million in operating income and a $30 million gain on disposal. The remaining $17 million is from the gain on sale of investments. 3. Cost of Goods Sold in 2021 was increased by $5 million to correct an error in the calculation of 2020's ending inventory. The amount is material. Required: Prepare a revised income statement for 2021 reflecting the additional facts. Use a multiple-step format. Assume that an income tax rate of 25% applies to all income statement items, and that 10 million shares of common stock were outstanding throughout the year. (Enter your answers in millions rounded to 2 decimal places. Round EPS answers to 2 decimal places.) Sales revenue $ 485.00 > 286.00 X 199.00 X Cost of goods sold Gross profit Operating expenses: Selling and administrative expenses $ 199.00 199.00 Total operating expenses Operating income Other income: 0.00 Interest revenue 15.00 Total other income 15.00 Income from continuing operations before income taxes 15.00 15.00 Income from continuing operations Discontinued operations: 0.00 Income on discontinued operations Net income Earnings per share: Income from continuing operations Income on discontinued operations Net income