The following income statement does not reflect intraperiod tax allocation.

INCOME STATEMENT For the Fiscal Year Ended March 31, 2021 ($ in millions)
Sales revenue	$	826
Cost of goods sold		(362	)
Gross profit		464
Operating expenses		(184	)
Income tax expense		(47	)
Income before discontinued operations		233
Loss from discontinued operations		(92	)
Net income	$	141

The companys tax rate is 25%. Required: Recast the income statement to reflect intraperiod tax allocation. (Loss amounts should be indicated with a minus sign. Enter your answers in millions (i.e., 5,500,000 should be entered as 5.5).)