3. Given below is summary information from DuPont's income statement for the last three years (in millions). 2016 2015 2014 Sales 24594 25130 28406 Income from Continuing Operations Gains from disposal of Discontinued Business 2521 1895 3145 86 476 Net Income 2525 1959 3636 Translation Adjustment Minimum Pension Liability Adjustment Unrealized Gains on Marketable Securities -510 -876 -1605 323 -2199 574 0 1 -2 Comprehensive Income 2010 371 651 a. Calculate return on sales using (1) income from continuing operations (ICO/ Sales); (2) net income (NI /Sales); and (3) compre hensive income (CI/Sales). 2016 2014 2015 ICO/Sales NI /Sales CI/Sales b. Assume DuPont sold a segment of business for a gain of $6,136 million ($3,866 million net of tax). If this is recorded as a separate line item as part of continuing operations, how does this affect the analysis