Sage 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 B C D E

Sales revenue $40,600 $75,500 $571,400 $34,700 $56,000

Cost of goods sold 19,000 49,000 265,800 18,900 30,300

Operating expenses 9,900 39,800 231,800 12,300 17,900

Total expenses 28,900 88,800 497,600 31,200 48,200

Operating profit (loss) $11,700 $(13,300) $73,800 $3,500 $7,800

Identifiable assets $35,500 $80,300 $499,500 $65,800 $49,400

Sales of segments B and C included intersegment sales of $20,100 and $100,400, 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).)

A B C

Other Totals External Revenues $ $ $ $ $

Intersegment Revenues

Total Revenues $

Cost of Goods Sold

Operating Expenses

Total Expenses

Operating Profit (Loss) $ $ $ $ $

Identifiable Assets $ $ $ $ $