Novak 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.

		A		B			C		D		E
Sales revenue		$39,700		$76,500			$569,300		$35,500		$55,700
Cost of goods sold		18,900		49,900			264,800		19,100		30,000
Operating expenses		10,000		40,700			238,300		11,700		17,800
Total expenses		28,900		90,600			503,100		30,800		47,800
Operating profit (loss)		$10,800		$(14,100)			$66,200		$4,700		$7,900
Identifiable assets		$34,500		$79,200			$494,000		$65,600		$49,600

Sales of segments B and C included intersegment sales of $20,100 and $98,500, respectively. (a) Determine which of the segments are reportable based on the:

				Reportable Segment
(1)		Revenue test.		ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E
(2)		Operating profit (loss) test.		ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E
(3)		Identifiable assets test.		ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E

(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).)

		A		B		C		Other		Totals
External Revenues		$		$		$		$		$
Intersegment Revenues
Total Revenues										$
Cost of Goods Sold
Operating Expenses
Total Expenses
Operating Profit (Loss)		$		$		$		$		$
Identifiable Assets		$		$		$		$		$