MacKensie Services Corporation began 2021 with total assets of $230 million and ended 2021 with total assets of $365 million. During 2021, MacKensie earned revenues of $394 million and had expenses of $171 million. MacKensie declared and paid dividends of $27 million in 2021. Prepare the company’s income statement for the year ended December 31, 2021, complete with an appropriate heading.