Problem $4-5($Algo$)$ Income statement presentation; restructuring costs; discontinued operations; accounting error $[$LO$4-1,4-3,4-4,4-5]$

The preliminary $2024$ income statement of Alexian Systems, Incorporated, is presented below:

Additional information:

Selling and administrative expense includes $$41$ million in restructuring costs.

Included in other income is $$110$ million in income from a discontinued operation. This consists of $$90$ million in operating income and a $$20$ million gain on disposal. The remaining $$11$ million is from the gain on sale of investments.

Cost of Goods Sold in $2024$ includes an increase of $$10$ million to correct an understatement of Cost of Goods Sold in $2023.$ The amount is material.

Required:

Prepare a revised income statement for $2024$ reflecting the additional facts. Use a multiple$-$step format. Assume that an income tax rate of $25\%$ applies to all income statement items, and that $10$ million shares of common stock were outstanding throughout the year.

Note: Enter your answers in millions rounded to $2$ decimal places. Round EPS answers to $2$ decimal places.