Suppose the following information was taken from the 2022 financial statements of pharmaceutical giant Merck and Co. (All dollar amounts are in millions.) Retained earnings, January 1, 2022 $49,500.0 Cost of goods sold 9,500.0 Selling and administrative expenses 8,300.0 Dividends 3,900.0 Sales revenue 43,700.0 Research and development expense 6,300.0 Income tax expense 2,100.0 After analyzing the data, prepare a retained earnings statement for the year ending December 31, 2022. (List items that increase retained earnings first. Enter amounts in millions to 1 decimal place, e.g. 45.5 million.) Merck and Co. Retained Earnings Statement For the Year Ended December 31, 2022 (in millions) $ SA