Sandhill Corporation is a diversified company that operates in five different industries: A, B, C, D, E. The following information relating to each segment is available for 2018. Sales revenue Cost of goods sold Operating expenses $40,400 $75,400 $573,700 $34,800 $54,100 30,500 17,900 48,400 $11,400 $(14,900) $69,400 $3,600 $5,700 $501,100 $64,700 $50,400 19,200 9,800 29,000 50,500 39,800 90,300 273,600 230,700 504,300 19,400 11,800 31,200 Total expenses Operating profit (loss) Identifiable assets $34,500 $80,000 Sales of segments B and C included intersegment sales of $20,000 and $101,000, 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 eithe 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) Identifiable Assets