E5-40. Identifying Operating Income Components Following is the Deere & Company income statement for 2018. $ millions 2018 $33,350.7 3,106.6 900.4 $37,357.7 Net sales and revenues Net sales. .... Finance and interest income. Other income Total Costs and expenses Cost of sales. Research and development expenses Selling, administrative and general expenses. Interest expense.. Other operating expenses. Total $25,571.2 1,399.1 1,657.6 3,455.5 1,203.6 33,287.0 4,070.7 1,726.9 2,343.8 Income of consolidated group before income taxes. Provision for income taxes . . Income of consolidated group Equity in income of unconsolidated affiliates Net income. Less: Net income attributable to noncontrolling interests Net income attributable to Deere & Company 26.8 2,370.6 2.2 $ 2,368.4 Notes: The income statement includes John Deere commercial and consumer tractor segment, a finance subsidiary that provides loan and lease financing relating to the sales of those tractors, and a healthcare segment that provides managed healthcare services for the company and certain outside customers. Equity in income of unconsolidated affiliates refers to income John Deere has earned on investments made for strategic purposes. a. Identify the components in its income statement that we would consider operating. b. Discuss our treatment of the company's finance and interest income and the income from the uncon- solidated affiliates. Would these items be treated as operating or nonoperating