Income statement presentation; Restructuring costs; Discontinued operations; Accounting error [LO4-1, 4-3, 4-4, 4-5] 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 $ 467 Interest revenue 17 Other income 180 Total revenues and gains 664 Expenses: Cost of goods sold 300 Selling and administrative expense 156 Income tax expense 52 Total expenses 508 Net Income $ 156 Earnings per share $ 15.60 Additional information: 1. Selling and administrative expense includes $39 million in restructuring costs. 2. Included in other income is $170 million in income from a discontinued operation. This consists of $90 million in operating income and a $80 million gain on disposal. The remaining $10 million is from the gain on sale of investments. 3. Cost of Goods Sold in 2021 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. (Enter your answers in millions rounded to 2 decimal places. Round EPS answers to 2 decimal places.)