Sarasota 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. D. Sales revenue $575,500 $54,400 $39,600 $76,200 $34,400 Cost of goods sold 19,100 49,600 267,500 19,300 30,300 Operating expenses 10,200 11,900 39,400 231,500 18,300 Total expenses 29,300 89,000 499,000 31,200 48,600 $3,200 Operating profit (loss) Identifiable assets $(12,800) $10,300 $76,500 $5,800 $35,400 $509,700 $64,300 $79,400 $50,300 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. eding the number e.g. 45 or parentheses e.g. (45).) (b) Prepare the necessary disclosures required by GAAP. (Enter negative amounts using elther a negative sign pr Other Totals External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets