Problem 24-2 Marin 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 $582,800 $35,000 $55,000 30,500 18,200 48,700 $11,600 $(14,400) $70,200 $4,200 $6,300 $500,000 $64,400 $49,900 $40,700 $74,600 49,300 100039,700 29,100 89,000 19,100 10,000 273,500 239,100 512,600 19,000 11,800 30,800 Total expenses Operating profit (loss) Identifiable assets $34,900 $79,700 Sales of segments B and C included intersegment sales of $20,200 and $99,800, 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