Presented below are four segments that have been identified by Coronado Industries:

Operating

Segments Total Revenue Profit (Loss) Identifiable Assets

A $255500 $31000 $900500

B 599000 (54000) 799000

C 224500 6600 450000

D 89300 4700 224500

For which of the segments would information have to be disclosed in accordance with professional pronouncements?

Segments A, B, and C

Segments A and D

Segments A, B, C, and D

Segments A and B