The adjusted trial balance of Pacific Scientific Corporation on December 31,2024 , the end of the company's fiscal year, contained the following income statement items (\$ in millions): sales revenue, $2,180; cost of goods sold, $1,400; selling expense, $195; general and administrative expense, $185; interest expense, $60; and gain on sale of investments, $140. 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? Note: For all requirements, enter your answers in millions (i.e., 10,000,000 should be entered as 10 )