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. A B D E Sales revenue $40,700 $74,600 $582.800 $35.000 $55,000 Cost of goods sold 19,100 49,300 273,500 19,000 30,500 Operating expenses 10,000 39,700 239,100 11,800 18,200 Total expenses 29,100 89,000 512,600 30,800 48,700 Operating profit (loss) $11,600 $(14.400) $70,200 $4,200 $6,300 Identifiable assets $34,900 $79,700 $500,000 $64,400 $49,900 Sales of segments B and Cincluded intersegment sales of $20,200 and $99,800, respectively. Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test. (2) Operating profit (loss) test. A, B and C (3) Band C V Identifiable assets test. 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 Other Totals External Revenues $ $ $ $ $ Intersegment Revenues Total Revenues $ Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) $ $ $ $ Identifiable Assets $ $ $ $ $