7 of 7 < View Policies -/7 : Current Attempt in Progress Sage 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 2021. B C D E Sales revenue $39,400 $73,500 $584,300 $34,500 $54,800 Cost of goods sold 18,800 50,800 274,100 19,100 29,700 Operating expenses Total expenses 9,900 40,700 232,800 12,000 18,400 28,700 91,500 506,900 31,100 48,100 Operating profit (loss) $10,700 $(18,000) $77,400 $3,400 $6,700 Identifiable assets $35,700 $80,400 $504,600 $65,600 $50,000 Sales of segments B and C included intersegment sales of $20,100 and $101,900, respectively. (a) Determine which of the segments are reportable based on the: (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. eTextbook and Media Save for Later Reportable Segment Attempts: 0 of 5 used Submit Answer (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).) External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) $ A $ B $ $ Identifiable Assets $ $ $ $ C I A LA $ ative amounts using either a negative sign preceding the number e.g. $ Other LA $ $ 69 $ $ 6A $ $ Totals