Identify as Operating or Non-Operating please and thank you!

Identifying Operating Income Components Following is the income statement information from Apollo Medical Devices. Identify the components that we would consider operating. . $thousands Net sales Cost of sales before special charges Special inventory obsolescence charge Total cost of sales Gross profit Selling, general and administrative expense Research and development expense Merger and acquisition costs In-process research and development charges Litigation settlement Operating profit Interest expense Interest income Gain on disposal of fixed assets Impairment of marketable securities Other income (expense), net Earnings before income taxes Income tax expense Net earnings 2020 $4,163,770 Operating 1,382,235 27,876 1,410,111 2,753,659 1,570,667 531,086 46,914 12,244 16,500 576,248 (57,372) 2,076 Operating 4,929 (5,222) (2,857) 517,802 191,587 $326,215 0 Check