The preliminary 2018 income statement of Alexian Systems, Inc., is presented below:

ALEXIAN SYSTEMS, INC. Income Statement For the Year Ended December 31, 2018 ($ in millions, except earnings per share)
Revenues and gains:
Net sales	$	427
Interest		5
Other income		128
Total revenues and gains		560
Expenses:
Cost of goods sold		272
Selling and administrative		158
Income taxes		39
Total expenses		469
Net Income	$	91
Earnings per share	$	2.60

Additional information:

1. Selling and administrative expenses include $28 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 $8 million is from the gain on sale of investments.

3. Cost of goods sold was increased by $10 million to correct an error in the calculation of 2017s ending inventory. The amount is material.

Required: Prepare a revised income statement for 2018 reflecting the additional facts. Use a multiple-step format. Assume that an income tax rate of 30% applies to all income statement items, and that 35 million shares of common stock were outstanding throughout the year. (Enter your answers in millions except earnings per share. Round EPS answers to 2 decimal places.)