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, $2,140; cost of goods sold, $1,320; selling expense, $155; general and administrative expense, $145; interest expense, $55; 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?