Suppose the following information was taken from the 2017 financial statements of pharmaceutical giant Merck and Co. (All dollar amounts are in millions.)

Retained earnings, January 1, 2017		$47,207.5
Cost of goods sold		9,367.8
Selling and administrative expenses		8,407.1
Dividends		3,294.2
Sales revenue		43,771.8
Research and development expense		6,424.5
Income tax expense		2,505.6

prepare an income statement for the year ending December 31, 2017. and a retained earnings statement for the year ending December 31, 2017.