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 2018. B D E Sales revenue Cost of goods sold Operating expenses Total expenses Operating profit (loss) $40,600 19,000 9,900 $75,500 49,000 39,800 88,800 $(13,300) $80,300 $571,400 265,800 231,800 497,600 $73,800 $34,700 18,900 12,300 $56,000 30,300 17,900 48,200 $7,800 $49,400 28,900 $11,700 $35,500 31,200 $3,500 Identifiable assets $499,500 $65,800 Sales of segments B and C included intersegment sales of $20,100 and $100,400, respectively. (a) Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test. C (2) Operating profit (loss) test. A, B and Co (3) Identifiable assets test. B and C (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).) (b) Prepare the necessary disclosures required by GAAP. (Enter negative amounts using either a negative sign prece A B Other Totals External Revenues Intersegment Revenues Total Revenues $ Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) $ Identifiable Assets $ $ $