Marigold 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 $40,700 $74,600 $582,800 $35,000 $55,000

Cost of goods sold 19,100 49,300 273,500 19,000 30,500

Operating expenses 10,000 39,700 239,100 11,800 18,200

Total expenses 29,100 89,000 512,600 30,800 48,700

Operating profit (loss) $11,600 $(14,400) $70,200 $4,200 $6,300

Identifiable assets $34,900 $79,700 $500,000 $64,400 $49,900

Sales of segments B and C included intersegment sales of $20,200 and $99,800, respectively.

Determine which of the segments are reportable based on the:

(1) Revenue test:A, B, C, D, AND/OR E

(2) Operating profit (loss) test. A, B, C, D, AND/OR E

(3) Identifiable assets test.A, B, C, D, AND/OR E

Show 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$$ $$$