Cullumber 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 2020. Sales of segments B and C included intersegment sales of $15,000 and $107,000, respectively. A B C D E Sales $40,000 $80,000 $580,000 $35,000 $55,000 Cost of goods sold 19,000 50,000 270,000 19,000 30,000 Operating expenses 10,000 40,000 235,000 12,000 18,000 Total expenses 29,000 90,000 505,000 31,000 48,000 Operating profit (loss) $11,000 $(10,000 ) $75,000 $4,000 $7,000 Assets $40,500 $61,600 $512,000 $66,600 $51,400 Liabilities $23,200 $32,400 $450,000 $15,300 $32,100 Determine the minimum reportable segment amount based on the revenue test. Revenue test $ Determine which of the operating segments are reportable under IFRS based on the revenue test. Operating segment(s) Determine the minimum reportable segment amount based on the operating profit (loss) test. Operating test $ Determine which of the operating segments are reportable under IFRS based on the operating profit (loss) test. Operating segment(s) eTextbook and Media Determine the minimum reportable segment amount based on the assets test. Assets test $ Determine which of the operating segments are reportable under IFRS based on the assets test. Operating segment(s) eTextbook and Media Prepare the necessary disclosures. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Do not leave any answer field blank. Enter O for amounts.) A B C Other Totals $ $ $ $ $ $ $ $ $ $ $ $ $ $ $