Oriole 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 $39,500 $74,600 $570,500 $35,300 $55,000 19.100 49,500 264,900 19.100 30,200 Cost of goods sold Operating expenses 10.200 40.600 235,700 12,100 17,800 Total expenses 29,300 90,100 500,600 31,200 48,000 Operating profit (loss) $10.200 $(15,500) $69,900 $4,100 $7,000 Identifiable assets $34,500 $81,600 $505,400 $65,400 $49,400 Sales of segments B and C included intersegment sales of $20,400 and $99,000, 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