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

ALEXIAN SYSTEMS, INCORPORATED

Income Statement

For the Year Ended December $31,2024$

$($$ in millions, except earnings per share$)$

Revenues and gains:

Sales revenue $ $509$

Interest revenue $16$

Other income $138$

Total revenues and gains $663$

Expenses:

Cost of goods sold $282$

Selling and administrative expense $177$

Income tax expense $51$

Total expenses $510$

Net Income $ $153$

Earnings per share $ $15\mathrm{.}30$

Additional information:

Selling and administrative expense includes $$38$ million in restructuring costs.

Included in other income is $$132$ million in income from a discontinued operation. This consists of $$90$ million in operating income and a $$42$ million gain on disposal. The remaining $$6$ million is from the gain on sale of investments.

Cost of Goods Sold in $2024$ includes an increase of $$4$ 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 $10$ million shares of common stock were outstanding throughout the year.

Note: Enter your answers in millions rounded to $2$ decimal places. Round EPS answers to $2$ decimal places.