*Problem 24-2 Ivanhoe 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 $582,400 $35,000 $55,100 29,900 18,200 48,100 Operating profit (loss) $11,000 (16,900) $82,800 $4,000 $7,000 $502,100 $65,600 $49,100 $39,300 $74,500 50,600 40,800 91,400 19,300 9,000 28,300 267,500 232,100 499,600 12,200 Total expenses 31,000 Identifiable assets $35,700 $79,400 Sales of segments B and C included intersegment sales of $20,200 and $99,600, 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