Marin 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. Sales revenue Cost of goods sold Operating expenses Total expenses Operating profit (loss) Identifiable assets $39,300 18,800 10,200 29,000 $10,300 $35,700 $74,500 50,400 39,900 90,300 $(15,800) $80,500 $569,900 267,900 237,900 505,800 $64,100 $502,100 $35,000 19,300 12,100 31,400 $3,600 $65,500 $54,500 29,900 18,000 47,900 $6,600 $50,800 Sales of segments B and C included intersegment sales of $20,400 and $98,400, 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