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		$44,200.0
Cost of goods sold		8,600.0
Selling and administrative expenses		8,400.0
Dividends		3,000.0
Sales revenue		35,400.0
Research and development expense		6,400.0
Income tax expense		2,000.0

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.)

I dont know what goes in the red boxes thank you

Merck and Co. Retained Earnings Statement For the Year Ended December 31, 2022 (in millions) Retained Earnings, January 1 $ 49.6 million Add Net Income /(Loss) 17.5 million 67.1 million Less Dividends 3.4 million Retained Earnings, December 31 $ 63.7 million