Coronado n 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 2018 Sales revenue Cost of goods sold Operating expenses $39,700 S76,500 $569,300 35,500 $55,700 264.800 19,100 18,900 10,000 49,900 40,700 .60003,100 30,000 238,300 11,700 Total expenses Operating profit (loss) Identifiable assets 17,800 47,800 $10,800 $(14,100) $66,200 4,700 $7,900 $494,000 65,600 $49,600 28,900 90 500_ $34,500 79,200 Sales of segments B and Cincluded intersegment sales of $20,100 and $98,500, respectively, (a) Determine which of the segments are reportable based on the: Reportable Segment (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).) Other Totals External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets