Blossom 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 $2026.$

Sales of segments B and C included intersegment sales of $$20,300$ and $$99,800,$ respectively.

$($a$)$

Determine which of the segments are reportable based on the:

Reportable Segment

Revenue test.

Operating profit $($loss$)$ test.

Identifiable assets test.