Problem 24-2 Whispering Corporation is a following information relating to each segment is available for 2018. diversified company that operates in five different industries: A, B, C, D, and E. The A Sales revenue $39,200 $73,500 $576,700 $34,400 $55,800 Cost of goods sold 18,700 49,100 273,300 19,400 30,600 10,000 39,900 239,300 11,900 18,300 Operating expenses 48,900 Total expenses 28,700 89,000 512,600 31,300 $10,500 $(15,500) $64,100 $3,100 $6,900 Operating profit (loss) $35,300 $81,400 $491,100 $65,400 $50,500 Identifiable assets Sales of segments B and C included intersegment sales of $19,600 and $99,300, respectively. (a) Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test (2) Operating profit (loss) test. (3) dentifiable 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).) B Other Totals External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets