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 2021.

		A		B			C		D		E
Sales revenue		$39,200		$75,100			$575,500		$34,400		$54,600
Cost of goods sold		18,900		49,500			267,200		19,100		29,900
Operating expenses		10,200		40,700			237,000		12,100		18,300
Total expenses		29,100		90,200			504,200		31,200		48,200
Operating profit (loss)		$10,100		$(15,100)			$71,300		$3,200		$6,400
Identifiable assets		$35,500		$81,500			$509,300		$64,200		$50,800

Sales of segments B and C included intersegment sales of $20,000 and $99,500, respectively.

(a)

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Your answer is correct.

Determine which of the segments are reportable based on the:

				Reportable Segment
(1)		Revenue test.		ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E
(2)		Operating profit (loss) test.		ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E
(3)		Identifiable assets test.		ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E

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).)

		A		B		C		Other		Totals
External Revenues		$		$		$		$		$
Intersegment Revenues
Total Revenues										$
Cost of Goods Sold
Operating Expenses
Total Expenses
Operating Profit (Loss)		$		$		$		$		$
Identifiable Assets		$		$		$		$		$