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 $51,100 $76,200$588,900 $39,800 $53,200 33,000 18,320 51,320 $20,690 $(33,200 $73,600 7,060 $1,880 $501,900 $68,100 $58,300 Sales revenue Cost of goods sold Operating expenses 20,400 10,010 58,300 51,100 275,100 240,200 515,300 32,740 20,400 109,400516 2012,340 Total expenses Operating profit (loss) Identifiable assets $36,300 $88,700 Sales of segments B and C included intersegment sales of $24,960 and $102,680, respectively (a) Determine which of the segments are reportable based on the Reportable Segmen (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. A, B and C # B and C