Problem 24-2 Oriole 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. A C D $578,100 $40,300 $73,800 $35,600 $55,000 Sales revenue Cost of goods sold 19,100 270,800 50,100 19,200 29,500 Operating expenses 39,800 234,600 18,000 9,800 12,000 Total expenses 89,900 31,200 28,900 505,400 47,500 $4,400 $7,500 $11,400 $(16,100) $72,700 Operating profit (loss) $34,600 $79,100 $506,900 $63,800 $50,000 Identifiable assets Sales of segments B and C included intersegment sales of $20,100 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 (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).) Totals Other A C External Revenues $ Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets