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­Main conclusion is: Complaints regarding the results are ill founded.
The complaint is mentioned in the boldface - implementing this plan will result in a decrease in Northville's revenues from vendors

(A) Stating an intermediate conclusion that supports the conclusion toward which the argument is directed
This is not intermediate conclusion, neither does it supports the conclusion.

(B) Stating the main conclusion toward which the argument is directed
Argument is goint totally opposite against it, and also it is not the main conclusion.

(C) Providing a reason to take a course of action recommended in the argument
It is not providing reason but stating reasons against the course of action.

(D) Articulating a general principle on which the conclusion is based
Not articulating any general principle.

(E) Describing the position to be refuted by the argument­
The main conclusion of the argument refutes the complaints, which is mentioned in the bold face.

Correct Option: E
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