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

Additional information:

Selling and administrative expense includes $$31$ million in restructuring costs.

Included in other income is $$125$ million in income from a discontinued operation. This consists of $$90$ million in operating

income and a $$35$ million gain on disposal. The remaining $$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 $202$

amount is material.

Required:

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