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 2018. E D $587,600 $35,000 $56,000 30,500 271,300 19,300 236,500 12,200 18,000 507,800 31,500 48,500 $79,800 $3,500 $7,500 $510,000 $64,300 $50,800 Sales revenue Cost of goods sold Operating expenses Total expenses Operating profit (loss) Identifiable assets A $40,500 19,000 10,000 29,000 $11,500 $35,100 B $73,700 49,100 40,600 89,700 $(16,000) $80,300 Sales of segments B and C included intersegment sales of $19,900 and $99,400, 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 $ $ A B