The preliminary 2021 income statement of Alexian Systems, Inc., is presented below: 20 ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2021 ($ in millions, except earnings per share) Revenues and gains: Sales revenue $ 506 Interest revenue Other income 143 Total revenues and gains 669 Expenses: Cost of goods sold 287 Selling and administrative expense 158 Income tax expense 56 Total expenses 501 Net Income $ 168 Earnings per share $16.80 Additional information: 1. Selling and administrative expense includes $43 million in restructuring costs. 2. Included in other income is $135 million in income from a discontinued operation. This consists of $90 million in operating income and a $45 million gain on disposal. The remaining $8 million is from the gain on sale of investments. 3. Cost of goods sold was increased by $10 million to correct an error in the calculation of 2020's ending inventory. The amount is material. Required: Prepare a revised income statement for 2021 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