please help and if you know part b please help as well. i appreciate it very much.

w Policies Current Attempt in Progress Swifty 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 C D E $345.000 $120,000 $78,000 $20,000 $468,000 204,000 95,000 31,000 8,000 298,000 Sales revenue Cost of goods sold Operating expenses Total expenses 62.000 52.000 35,000 6,000 105,000 - 266,000 147,000 66,000 14,000 403,000 Operating profit (loss) $79,000 $(27,000) $12,000 $6,000 $65,000 Identifiable assets $121,000 $31,000 $53,000 $5,000 $397,000 Sales of segments A and C included intersegment sales of $44,000 and $73,000, respectively. Determine which of the segments are reportable based on the: D E B Revenue test. 1 Operating profit (loss) test. Identifiable assets test. Save for Later Attempts: 0 of 1 used Submit Answer (b) The parts of this question must be completed in order. This part will be available when you complete the part above