The adjusted trial balance of Pacific Scientific Corporation on December 31, 2018, the end of the company's fiscal year, contained the following income statement items (S in millions): sales revenue, $2,140; cost of goods sold, $1,320; selling expenses, $155; general and administrative expenses, $145; interest expense, $55; and gain on sale of investments, $95. Income tax expense has not yet been recorded. The income tax rate is 35%. Assume the company's accountant prepared a multiple-step income statement. a. What amount would appear in that statement for operating income? Ignore EPS disclosures. b. What amount would appear in that statement for nonoperating income? Ignore EPS disclosures. (For all requirements, enter your answers in millions (i.e., 10,000,000 should be entered as 10).) a. Operating income b. Nonoperating income million million