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) Additional Information: 1. Selling and administrative expense includes $20 million in restructuring costs. 2. Included in other income is $100 million in income from a discontinued operation. This consists of $50 million in operating income and a $50 million gain on disposal. The remaining $190 million is from the gain on sale of investments. 3. Cost of goods sold was increased by $100 million to correct an error in the calculation of 2020's ending inventory. The amount is material. Required: For each of the three additional facts listed in the additional information, discuss the appropriate presentation of the item described. Do not prepare a revised statement