Cineplex Corporation is a diversified company that operates in five different industries: A, B, C, D, and E. The following information relating to each segment is available for 2015.

             

Sales of segments B and C included intersegment sales of $20,000 and $100,000, respectively.

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

(1) Revenue test.
(2) Operating profit (loss) test.
(3) Identifiable assets test.

(b) Prepare the necessary disclosures required by GAAP.