Suppose the following information was taken from the 2025 financial statements of pharmaceutical giant Merck & Co. (All dollar amounts are in millions) Retained earnings, January 1, 2025 $44,200,0 Cost of goods sold 9,300.0 Selling and administrative expenses 8,500.0 Dividends 3,300.0 Sales revenue 40,300.0 Research and development expense 5,800.0 Income tax expense 2.200.0 (a1)