Cineplex 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 2015.

		A		B			C		D		E
Sales revenue		$40,400		$74,400			$582,500		$38,400		$54,200
Cost of goods sold		20,000		57,800			279,900		20,000		31,200
Operating expenses		9,249		40,400			242,800		12,310		18,860
Total expenses		29,249		98,200			522,700		32,310		50,060
Operating profit (loss)		$11,151		$(23,800)			$59,800		$6,090		$4,140
Identifiable assets		$40,500		$82,500			$504,900		$72,500		$57,800

Sales of segments B and C included intersegment sales of $22,410 and $101,520, respectively. (a) Determine which of the segments are reportable based on the:

Revenue Test

Operating profit (loss) test

Identifiable assets test

(b) Prepare the necessary disclosures required by GAAP

A B C Other Totals

External Revenues

Intersegment Revenues

Total Revenues

Cost of Goods Sold

Operating Expenses

Total Expenses

Operating profit (loss)

Identifiable Assets