TOLEDO, Ohio (Feb. 20)—Dana Corp. reported net income of $5 million for 2001ùvs. year-earlier net income of $377 million—on sales that declined 16.6 percent to $10.3 billion. Dana's fourth-quarter sales fell 12 percent to $2.4 billion, while net losses dropped to $298 million vs. a loss of $84 million during the last quarter of 2000. The numbers reflected a restructuring charge of $279 million taken during the fourth quarter. To date, the auto parts maker said it has announced the closure of 21 factories and already eliminated 7 percent of its employee base. None of the cuts involved Dana's hose and seal operations, a spokesman said.