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, $2,185; cost of goods sold, $1,410; selling expense, $200; general and administrative expense, $190; interest expense, $60; and gain on sale of investments, $155. 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?