Pearl 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 2026. 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: eTextbook and Media Attempts: 0 of 3 used (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).)