Sunland 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$39,200$73,600$586,600$35,500$55,700Cost of goods sold19,10050,600265,30019,30029,400Operating expenses9,20040,800239,30012,00018,300Total expenses28,30091,400504,60031,30047,700Operating profit (loss)$10,900$(17,800)$82,000$4,200$8,000Identifiable assets$34,300$81,500$508,600$66,000$50,700

Sales of segments B and C included intersegment sales of $19,800 and $100,800, respectively.

(a) Determine which of the segments are reportable based on the:

Reportable Segment

(1)Revenue test.ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E

(2)Operating profit (loss) test.ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E

(3)Identifiable assets test.ABCDEA and BA and CA and DA, B and CB and CB and EB, D and E

(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$

$

$

$

$