$$ The income statement includes John Deere commercial and consumer tractor segment, a finance subsidiary that provides loan and lease financing relating to the sales of those tractors, and a healthcare segment that provides managed healthcare services for the company and certain outside customers.

$$ Equity in income of unconsolidated affiliates refers to income John Deere has earned on investments made for strategic purposes.

a$.$ Identify which of the following income statement components would most likely be considered related to operating activities.

Operating

Component Yes or No$?$

Net sales

Managed healthcare services

Cost of sales

Research and development expense

Selling, general and administrative expenses

Interest expense

Other operating expenses

Equity in income of unconsolidated affiliates