please use table to create a income statement and please show work and formula

\begin{tabular}{|c|c|} \hline \begin{tabular}{c} Consolidated Statements of Income - \\ USD (\$) \\ shares in Millions, \$ in Millions \end{tabular} & May 31, 2023 \\ \hline \multicolumn{2}{|l|}{ Income Statement [Abstract] } \\ \hline Revenues & $51,217 \\ \hline Cost of sales & 28,925 \\ \hline Gross profit & 22,292 \\ \hline Demand creation expense & 4,060 \\ \hline Operating overhead expense & 12,317 \\ \hline Total selling and administrative expense & 16,377 \\ \hline Interest expense (income), net & (6) \\ \hline Other (income) expense, net & (280) \\ \hline Income before income taxes & 6,201 \\ \hline Income tax expense & 1,131 \\ \hline NET INCOME & $5,070 \\ \hline \multicolumn{2}{|l|}{ Earnings per common share: } \\ \hline Basic (in dollars per share) & $3.27 \\ \hline Diluted (in dollars per share) & $3.23 \\ \hline \multicolumn{2}{|l|}{\begin{tabular}{l} Weighted average common shares \\ outstanding: \end{tabular}} \\ \hline Basic (in shares) & 1,551.6 \\ \hline Diluted (in shares) & 1,569.8 \\ \hline \end{tabular}