The income statements for Arrow Corporation for years ending December 31, 2021 and 2020 follow: ($ millions) 2021 2020 Sales revenue $150,000 $100,000 Cost of sales 100,000 60,000 Selling, general and administrative expenses 35,000 20,000 Depreciation and amortization 3,500 3,000 Earnings before interest expense and income taxes 11,500 17,000 Net interest expense 1,500 3,000 Earnings before income taxes 10,000 14,000 Provision for income taxes 2,500 3,500 Net earnings $7,500 $10,500 If Sales were assumed to be $100 for 2021, the profit before tax would be: $6.67 If Sales were assumed to be $100 for 2021, the profit before tax would be: $6.67 $5.00 $7.67 $33.33