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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 $ 506 Interest revenue 20 Other income 143 Total revenues and gains 669 Expenses: Cost of goods sold 287 Selling and administrative expense 158 Income tax expense 56 Total expenses 501 Net Income $ 168 Earnings per share $16.80 Additional information: 1. Selling and administrative expense includes $43 million in restructuring costs. 2. Included in other income is $135 million in income from a discontinued operation. This consists of $90 million in operating income and a $45 million gain on disposal. The remaining $8 million is from the gain on sale of investments. 3. Cost of Goods Sold in 2021 was increased by $10 million to correct an error in the calculation of 2020's ending inventory. The amount is material. Required: Prepare a revised income statement for 2021 reflecting the additional facts. Use a multiple-step format. Assume that an income tax rate of 25% applies to all income statement items, and that 10 million shares of common stock were outstanding throughout the year (Enter your answers in millions rounded to 2 decimal places. Round EPS answers to 2 decimal places.) ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2021 ($ in millions except per share date) Sales revenue $ 506.00 277.00 229.00 Cost of goods sold Gross profit Operating expenses: Selling and administrative expenses Restructuring costs $ 115.00 43.00 158.00 71.00 20.00 8.00 28.00 99.00 99.00 Total operating expenses Operating income Other income: Interest revenue Gain on sale of investment Total other income Income from continuing operations before income taxes Income tax expense Income from continuing operations Discontinued operations: Income from operations of discontinued component Income tax expense Income on discontinued operations Net income Earnings per share: Income from continuing operations Income on discontinued operations Net income 0.00