The adjusted trial balance of Pacific Scientific Corporation on December 31, 2021, the end of the company’s fiscal year, contained the following income statement items ($ in millions): sales revenue, $2,145; cost of goods sold, $1,330; selling expense, $160;general and administrative expense, $150; interest expense, $60;and gain on sale of investments, $95. Income tax expense has not yet been recorded. The income tax rate is 25%. Assume the company’s accountant prepared a multiple-step income statement.

a. What amount would appear in that statement for operating income?
b. What amount would appear in that statement for nonoperating income?

(For all requirements, enter your answers in millions (i.e., 10,000,000should be entered as 10). Amounts to be deducted should be indicated with a minus sign.)