Buffalo 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. A E Sales revenue Cost of goods sold Operating expenses Total expenses Operating profit (loss) Identifiable assets $39,700 18,900 10,000 28,900 $10,800 $34,500 B $76,500 49,900 40,700 90,600 $(14,100) $79,200 $569,300 264,800 238,300 503,100 $66,200 $494,000 D $35,500 19,100 11,700 30,800 $4,700 $65,600 $55,700 30,000 17,800 47,800 $7,900 $49,600 Sales of segments B and C included intersegment sales of $20,100 and $98,500, respectively. Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. 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 Other Totals External Revenues $ $ Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets