21.0The adjusted trial balance of Pacific Scientific Corporation on December 31, 2013, the end of the companys fiscal year, contained the following income statement items ($ in millions): sales revenue, $2,160; cost of goods sold, $1,360; selling expenses, $175; general and administrative expenses, $165; interest expense, $40; and gain on sale of investments, $90. Income tax expense has not yet been accrued. The income tax rate is 40%. Assume the companys accountant prepared a multiple-step income statement.

a.	What amount would appear in that statement for operating income? Ignore EPS disclosures. (Enter your answer in millions.)

b.	What amount would appear in that statement for nonoperating income? Ignore EPS disclosures. (Enter your answer in millions.)