Problem 24-2 Cineplex 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 2018 Sales revenue Cost of goods sold Operating expenses $40,000 $75,000 50,000 40,000 90,000 $580,000 $35,000 $55,000 30,000 18,000 48,000 $11,000 $(15,000) $75,000 $4,000 $7,000 $500,000 $65,000 $50,000 19,000 10,000 29,000 270,000 235,000 505,000 19,000 12,000 31,000 5, Total expenses Operating profit (loss) Identifiable assets 535,000 $80,000 Sales of segments B and C included intersegment sales of $20,000 and $100,000, respectively (a) Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. (b) 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).) Other Totals External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets