, Cineplex Corporation is a diversified company that operates in five different industries B, C, D, and E. The following information relating to each segment is available for 2010 B C D E Sales revenue $40,000 $ 75,000 $580,000 $35,000 $55,000 Cost of goods sold 19,000 50,000 270,000 19,000 30,000 Operating expenses 10.000 40.000 235.000 12.000 18.000 Total expenses 29.000 90.000 505,000 31.000 48.000 Operating profit (loss) $11,000 $(15,000) $ 75,000 $ 4,000 $ 7,000 Identifiable assets $35,000 $80,000 $500,000 $65,000 $50,000 Instructions Determine which of the segments are reportable based on the: . 1.Revenue test. 2.Operating profit (loss) test. 3.Identifiable assets test