Problem 24-02 Grouper 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 A $40,100 19,400 10,100 29,500 $10,600 $35,600 $74,500 49,200 39,700 88,900 $(14,400) $79,000 $575,600 270,300 235,900 506,200 $69,400 $490,300 D $34,900 19,100 12,000 31,100 $3,800 $65,700 $55,000 29,900 18,300 48,200 $6,800 $49,700 Sales of segments B and C included intersegment sales of $20,300 and $101,700, respectively. Determine which of the segments are reportable based on the: Reportable Segment (1) (2) Revenue test. Operating profit (loss) test. Identifiable assets test. (3) 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).) B Other Totals External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets