MacDowell Services, Inc., began $2021$ with total assets of $$235$ million and ended $2021$ with total assets of $$345$ million. During $2021,$ MacDowell Services earned revenues of $$390$ million and had expenses of $$163$ million. MacDowell Services declared and paid dividends of $$23$ million in $2021.$ Prepare the company's income statement for the year ended December $31,2021,$ complete with an appropriate heading.

Prepare the income statement. $($Enter all amounts in millions. For example, $$100$ million should be entered into the statement as $$100.$ Enter a net loss with a minus sign or parentheses. If an input field is not used in the financial statement leave the field; do not select a label or enter a zero.$)$

$($millions$)$

$1[$

Net income $($loss$)$