Pina 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. B D E Sales revenue $39,200 $73,500 $576,700 $34,400 $55,800 Cost of goods sold 18.700 49.100 273,300 19,400 30,600 Operating expenses 10,000 39,900 239,300 11,900 18,300 Total expenses 28.700 89,000 512,600 31,300 48.900 Operating profit (loss) $10,500 $(15,500) $64,100 $3,100 $6,900 Identifiable assets $35,300 $81,400 $491,100 $65,400 $50,500 Sales of segments B and C included intersegment sales of $19,600 and $99,300, 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