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 $ 556 Interest revenue 23 Other income 121 Total revenues and gains 700 Expenses: Cost of goods sold 290 Selling and administrative expense 174 Income tax expense 59 Total expenses 523 Net Income $ 177 Earnings per share $17.70 Additional information: 1. Selling and administrative expense includes $46 million in restructuring costs. 2. Included in other income is $115 million in income from a discontinued operation. This consists of $90 million in operating income and a $25 million gain on disposal. The remaining $6 million is from the gain on sale of investments. 3. Cost of goods sold was increased by $5 million to correct an error in the calculation of 2020's ending inventory. The amount is material. Required: Prepare a revised income statement for 2021 reflecting the additional facts. Use a multiple-step format. Assume that an income tax rate of 25% applies to all income statement items, and that 10 million shares of common stock were outstanding throughout the year. (Enter your answers in millions rounded to 2 decimal places. Round EPS answers to 2 decimal places.) ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2021 ($ in millions except per share date) Gross profit Operating expenses: Total operating expenses Operating income Other income: Total other income Income from continuing operations before income taxes Income from continuing operations Discontinued operations: Income on discontinued operations Net income Earnings per share: Net income