E$5-9($Algo$)$ Preparing a Classified $($Multiple$-$Step$)$ Income Statement $($Challenging$)$ L$05-3$

Salesware.com, Incorporated, is a leading provider of enterprise software, delivered through the cloud, with a focus on customer relationship management, or CRM$.$ The Company helps its customers to connect with their customers through cloud, mobile, social, blockchain, voice, advanced analytics, and artificial intelligence $("$AI$")$ technologies. Presented below are the items adapted from its recent income statement for the year ended January $31($in millions, except per share amounts$).$ Net earnings per share was $$0\mathrm{.}15,$ and the weighted$-$average shares used in the computation were $830$ million.

$\backslash$table$[[\backslash$table$[[$Cost of subscription and support$],[$revenues$]],$$$3,214,\backslash$table$[[$Professional services and other$],[$revenues$]],$$$1,070$