The preliminary 2023 statement of profit or loss of Alexian Systems Lid is presented as follows: ALEXIAN SYSTEMS LTD Statement of Profit or Loss For the Year Ended December 31, 2023 (sin milions, except earnings per share) Revenues and gains Net sales $425 Interest Other income 125 Total revenues and gains Expenses Cost of goods sold 270 Selling and administrative 154 Income taxes 20 Total expenses 450 Net Profit $ 104 $ 5.20 Earings per share Additional information: 1. Selling and administrative expenses include $26 million in restructuring costs 2. Included in other profit is $120 million in profit from a discontinued operation. This consists of $90 milion in operating profit and a $30 million gain on disposal. The remaining 58 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 2022's ending inventory. The amount is material Required: Prepare a revised statement of profit or loss for 2023 reflecting the additional fach. Use the function of expense method and show the subtotals for gross profit and operating profit. Assume that an income tax rate of 20% applies to al statement of profit or loss items, and that 20 million ordinary shares were outstanding throughout the year. (Enter your answers in millions except earnings per share. Round EPS answers to 2 decimal places.)