The preliminary 2016 income statement of Alexian Systems. Inc., is presented below: Selling and administrative expenses include $45 million in restructuring costs. Included in other income is $115 million in income from a discontinued operation. This consists million in operating income and a $25 million gain on disposal The remaining $5 million is from on sale of investments. Cost of goods sold was increased by $5 million to correct an error in the calculation of 2015 inventory. The amount is material. The preliminary 2016 income statement of Alexian Systems. Inc., is presented below: Selling and administrative expenses include $45 million in restructuring costs. Included in other income is $115 million in income from a discontinued operation. This consists million in operating income and a $25 million gain on disposal The remaining $5 million is from on sale of investments. Cost of goods sold was increased by $5 million to correct an error in the calculation of 2015 inventory. The amount is material