Notes:
1. The firm bears a 35% statutory tax rate.
2. Working cash is estimated to be $130 million and $120 million for 2020 and 2019 respectively.
3. Notes receivable bear interest of 10% per calendar year.
Required：
Prepare the Reformulated Income Statement for the years 2020 and 2019 in preparation for valuation.
Extracted text: Consolidated Income Statement 12 Months Ended in USD millions, except per share data Dec. 31, 2020 Dec. 31, 2019 Net Sales Cost of goods sold Gross Profit Sales and general expenses Other (income) and expense, net Operating Profit Interest income Interest expense Income before tax and other operating income Provision for income taxes Income before other operating income Share of net income of equity companies 38,760 34,180 16,627 15,996 22,133 18,184 4,754 4,408 194 122 17,185 13,654 25 33 (307) (347) 16,903 13,340 (5,155) (4,069) 11,748 9,271 291 207 Net Income 12,039 9,478 Net income attributable to noncontrolling interests Net Income Attributable to Common (602) (474) 11,437 9,004 Earnings Per Share Basic Net Income Attributable to Common 13.62 10.72 Diluted Net Income Attributable to Common 13.48 10.61