The preliminary 2013 income statement of Alexian Systems, Inc., is presented below:

ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2013 ($ in millions, except earnings per share)
Revenues and gains:
Net sales	$	490
Interest		21
Other income		119
Total revenues and gains		630
Expenses:
Cost of goods sold		288
Selling and administrative		202
Income taxes		42
Total expenses		532
Net Income	$	98
Earnings per share	$	3.50

Additional information:
1.	Selling and administrative expenses include $44 million in restructuring costs.
2.	Included in other income is an extraordinary gain of $110 million. The remaining $9 million is from the gain on sale of investments.
3.	Cost of goods sold was increased by $4 million to correct an error in the calculation of 2012