Headland 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 2018.

See attachment

Sales of segments B and C included intersegment sales of $19,900 and $99,200, respectively.

(a)Determine which of the segments are reportable based on the:

Revenue Test

Operating Profit Loss Test

Identifiable Assets Test

(b)Prepare the necessary disclosures required by GAAP.

See chart