Monty 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 D E Sales revenue $40,600 $74,000 $570,200 $35,600 $54,800 Cost of goods sold 18,800 50,100 267,200 19,300 30,600 Operating expenses 10,100 40,000 232,600 12,300 17,800 Total expenses 28,900 90,100 499,800 31,600 48,400 Operating profit (loss) $11,700 $(16,100) $70,400 $4,000 $6,400 Identifiable assets $35,500 $80,600 $493,000 $65,100 $51,000 Sales of segments B and C included intersegment sales of $20,400 and $99,100, respectively. (a) Determine which of the segments are reportable based on the: (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. Reportable Segment