Sweet 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 2021. A B C D E Sales revenue $39,300 $74,500 $569.900 $35,000 $54,500 Cost of goods sold 18,800. 50,400 267,900 19,300 29,900 Operating expenses 10,200 39.900 237.900 12,100 18,000 Total expenses 29.000 90,300 505,800 31,400 47.900 Operating profit (loss) $10,300 $(15.800) $64,100 $3,600 $6,600 Identifiable assets $35,700 $80,500 $502.100 $65.500 $50,800 Sales of segments B and C included intersegment sales of $20,400 and $98,400, respectively. (a) Determine which of the segments are reportable based on the (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test eTextbook and Media Save for Reportable Segment