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 ($ in millions): sales revenue, $3,025; cost of goods sold, $1,200; selling expenses, $126; general and administrative expenses, $145; interest expense, $37; and gain on sale of investments, $45. Income tax expense has not yet been recorded. The income tax rate is 40%. What is the amount of matched expenses that Pacific would show on it's income statement? Be sure to show your calculations in your Excel workbook