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 $48,400 $76,500 $589,800 $34,700 $54,100

Cost of goods sold 20,500 53,600 275,700 20,500 30,500

Operating expenses 9,279 48,400 239,800 12,180 18,910

Total expenses 29,779 102,000 515,500 32,680 49,410

Operating profit (loss) $18,621 $(25,500) $74,300 $2,020 $4,690 Identifiable assets $38,000 $84,300 $505,300 $67,500 $53,600

Sales of segments B and C included intersegment sales of $21,840 and $101,360, respectively.

Instructions

(a) Determine which of the segments are reportable based on the: (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test.

(b) Prepare the necessary disclosures required by GAAP.