Problem 24-2 Windsor 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 $39,600 $76,200 49,600 39,400 89,000 $575,500 $34,400 $54,400 30,300 18,300 48,600 $10,300 $(12,800)$76,500 $3,200 $5,800 $509,700 $64,300 $50,300 19,100 10,200 29,300 267,500 231,500 499,000 19,300 11,900 31,200 Total expenses Operating profit (loss) Identifiable assets $35,400 $79,400 Sales of segments B and C included intersegment sales of $20,200 and $101,700, 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) s Identifiable Assets