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. Sales revenue Cost of goods sold Operating expenses Total expenses Operating profit (loss) Identifiable assets $39,500 19,100 10,200 29,300 $10,200 $34,500 $74,600 49,500 40,600 90,100 $(15,500) $81,600 $570,500 264,900 235,700 500,600 $69,900 $505,400 $35,300 19,100 12,100 31,200 54,100 $65,400 $55,000 30,200 17,800 48,000 $7,000 $49,400 Sales of segments B and C included intersegment sales of $20,400 and $99,000, respectively. Determine which of the segments are reportable based on the Reportable Segment (1) Revenue test. (2) Operating profit (loss) test (3) Identifiable assets test. LINK TO TEXT 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