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 $ 517 Interest revenue 13 Other income 130 Total revenues and gains 660 Expenses: Cost of goods sold 250 Selling and administrative expense 218 Income tax expense 48 Total expenses 516 Net Income $ 144 Earnings per share $ 14.40 Additional information: Selling and administrative expense includes $35 million in restructuring costs. Included in other income is $124 million in income from a discontinued operation. This consists of $90 million in operating income and a $34 million gain on disposal. The remaining $6 million is from the gain on sale of investments. Cost of goods sold was increased by $4 million to correct an error in the calculation of 2020s 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.)