Problem 24-02 Headland 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 $40,100 18,800 9,800 28,600 $11,500 $35,000 B $75,800 50,000 39,600 89,600 $(13,800) $81,200 $580,100 269,200 235,400 504,600 $75,500 $494,400 D $35,700 19,200 12,300 31,500 $4,200 $64,600 E $53,900 29,400 18,200 47,600 $6,300 $49,500 Sales of segments B and C included intersegment sales of $20,200 and $101,800, 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. 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) $ SI SL Identifiable Assets