Salesware.com, Incorporated, is a leading provider of enterprise software, delivered through the cloud, with a focus on customer relationship management, or CRM$.$ The Company helps its customers to connect with their customers through cloud, mobile, social, blockchain, voice, advanced analytics, and artificial intelligence $($AI$)$ technologies. Presented below are the items adapted from its recent income statement for the year ended January $31($in millions, except per share amounts$).$ Net earnings per share was $$0\mathrm{.}17,$ and the weighted$-$average shares used in the computation were $837$ million.

Cost of subscription and support revenues $ $3,249$ Professional services and other revenues $ $1,140$

Cost of professional services and other revenues $1,122$ Other income $327$

General and administrative expense $1,712$ Marketing and sales expense $7,938$

Income tax expense $659$ Research and development expense $2,774$

Subscription and support revenues $16,129$

Required:

Recognizing that Salesware has two sources of operating revenues, prepare a classified $($multiple$-$step$)$ income statement.

Which source of operating revenues produces the higher gross profit?Complete this question by entering your answers in the tabs below.

Recognizing that Salesware has two sources of operating revenues, prepare a classified $($multiple$-$step$)$ income statement.

Note: Enter your answers in millions $($i$.$e$.,10,000,000$ should be entered as $10).$