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.

Sales revenue Cost of goods sold Operating expenses $54,800 $80,100 $590,100 $34,500 $54,200 31,400 18,440 49,840 $24,962 $(28,700) $65,900 2,490 $4,360 $509,500 $65,500 $54,000 19,900 9,938 54,000 54,800 279,500 244,700 524,200 19,900 12,110 32,010 Total expenses Operating profit (loss) Identifiable assets 29,838 108,800 $38,700 85,400 Sales of segments B and C included intersegment sales of $21,560 and $102,530, respectively (a) Determine which of the segments are reportable based on the: eportable men (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. (b) 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).)