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 $485
Interest revenue 15
Other income 137
Total revenues and gains 637
Expenses:
Cost of goods sold 281
Selling and administrative expense 156
Income tax expense 50
Total expenses 487
Net Income $150
Earnings per share $15.00

Additional information:
1. Selling and administrative expense includes $37 million in restructuring costs.
2. Included in other income is $120 million in income from a discontinued operation. This consists of $90 million in operating income and a $30 million gain on disposal. The remaining $17 million is from the gain on sale of investments.
3. Cost of Goods Sold in 2021 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.