The preliminary 2021 income statement of Alexian Systems. Inc., is presented below: ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2021 [$ in millions. except earnings per share) Revenues and gains: Sales revenue $ 425 Interest revenue 4 Other income Total revenues and gains Expenses: Cost of goods sold 245 Selling and administrative expense 154 Income tax expense A Total expenses 438 Net Income E Earnings per share $ 5.85 Additional limit-motion.- 1. Selling and administrative expense includes $26 million in restructuring costs. 2. 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 ofinvestments. 3. Cost of goods sold was increased by $40 million to correct an error in the calculation of 2020's ending inventory. The amount is material