The preliminary $2024$ income statement of Alexian Systems, Incorporated, is presented below:

Additional information:

Selling and administrative expense includes $$26$ million in restructuring costs.

Included in other income is $$120$ million in income from a discontinued operation. This consists of $$90$ million in operating

income and a $$30$ million gain on disposal. The remaining $$6$ million is from the gain on sale of investments.

Cost of Goods Sold in $2024$ includes an increase of $$10$ million to correct an understatement of Cost of Goods Sold in $2023.$ The

amount is material.

Required:

Prepare a revised income statement for $2024$ reflecting the additional facts. Use a multiple$-$step format. Assume that an income tax

rate of $25\%$ applies to all income statement items, and that $20$ million shares of common stock were outstanding throughout the year.

Note: Enter your answers in millions except earnings per share. Round EPS answers to $2$ decimal places.