Sandhill 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 2023. Sales of segments B and C included intersegment sales of $17,500 and $110,500, respectively. (a1) x Your answer is incorrect. Determine the minimum reportable segment amount based on the revenue test. Revenue test Determine which of the operating segments are reportable under IFRS based on the revenue test. Operating segment(s)