A B C D E Sales revenue$39,800$75,700 $583,300$34,800$54,300Cost of goods sold19,10049,500265,20019,10030,100Operating expenses10,10039,400 233,80011,90018,400    Total expenses29,20088,900 499,00031,00048,500Operating profit (loss)$10,600$(13,200)$84,300$3,800$5,800Identifiable assets$34,300$79,900 $499,400$64,300$49,500 Sales of segments B and C included intersegment sales of $20,200 and $99,500, respectively

A

B

C

D

E

Sales revenue$39,800$75,700 $583,300$34,800$54,300Cost of goods sold19,10049,500265,20019,10030,100Operating expenses10,10039,400 233,80011,90018,400    Total expenses29,20088,900 499,00031,00048,500Operating profit (loss)$10,600$(13,200)$84,300$3,800$5,800Identifiable assets$34,300$79,900 $499,400$64,300$49,500

Sales of segments B and C included intersegment sales of $20,200 and $99,500, respectively.

(a) Determine which of the segments are reportable based on the:

Reportable Segment

(1)Revenue test. 

A

B

C

D

E

A and B

A and C

A and D

A, B and C

B and C

B and E

B, D and E

(2)Operating profit (loss) test. 

A

B

C

D

E

A and B

A and C

A and D

A, B and C

B and C

B and E

B, D and E

(3)Identifiable assets test. 

A

B

C

D

E

A and B

A and C

A and D

A, B and C

B and C

B and E

B, D and E

(b) Prepare the necessary disclosures required by GAAP. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45).)

A

B

C

Other

Totals

External Revenues$

$

$

$

$

Intersegment Revenues

Total Revenues

$

Cost of Goods Sold

Operating Expenses

Total Expenses

Operating Profit (Loss)$

$

$

$

$

Identifiable Assets$

$

$

$

$