Sheffield Corporation, a public company, is a large silver producer. Selected condensed information (in millions) for Sheffield Corporation follows for the year ended September 30, 2021: Cost of sales Loss from investment in associate Silver sales Income tax expense Interest expense Interest revenue Operating expenses Dividend revenue Investment income or (loss) OCI-holding gain or (loss), net of taxes of $5 $2,210 6 3,500 65 7 39 640 6 (30) 11