Carla 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 B C DE Sales revenue $40,800 $74,000 $587,500 $35,700 $55,500 Cost of goods sold 18,600 49,700 273,900 19,000 29,600 Operating expenses 10,200 40,400 239,500 12,200 18.000 28,800 90,100513,400 31,200 47,600 Operating profit (loss) $12,000 $(16,100) $74,100 $4,500 $7,900 Identifiable assets $34,500 $79,700 $492,800 $64,300 $49,900 Sales of segments B and C included intersegment sales of $20,300 and $99,800, 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. Carla Corporation is a diversified company that onerates in five different industries: A, B, C, D, and E. The following information relating to each segment is available for 2021. Sales revenue $40,800 Cost of goods sold 18,600 Operating expenses 10,200 Total expenses 28,800 Operating profit (loss) $12,000 $1 Identifiable assets $34,500 $1 C D E 7,500 $35,700 $55,500 3,900 19,000 29,600 9,500 12,200 18,000 3,400 31,200 47,600 4,100 $4,500 $7,900 2,800 $64,300 $49,900 A and B A and C Sales of segments B and C included in A and D les of $20,300 and $99,800, respectively. A, B and C B and C Determine which of the segments a based on the B and E B, D and E zment (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).) Other Totals External Revenues $ Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets $ $ $