Swifty 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 E Sales revenue $40,500 $73,700 $587,600 $35,000 $56,000 Cost of goods sold 19,000 49,100 271,300 19,300 30,500 Operating expenses 10,000 40,600 236,500 12,200 18,000 Total expenses 29,000 89,700 507,800 31,500 48,500 Operating profit (loss) $11,500 $(16,000) $79,800 $3,500 $7,500 Identifiable assets $35,100 $80,300 $510,000 $64,300 $50,800 Sales of segments B and C included intersegment sales of $19,900 and $99,400, respectively. (a) Your answer is partially correct. Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test. (2) Operating profit (loss) test. D (3) Identifiable assets test. D