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 D E

Sales revenue $39,200 $75,100 $575,500 $34,400 $54,600

Cost of goods sold 18,900 49,500 267,200 19,100 29,900

Operating expenses 10,200 40,700 237,000 12,100 18,300

Total expenses 29,100 90,200 504,200 31,200 48,200

Operating profit (loss) $10,100 $(15,100) $71,300 $3,200 $6,400

Identifiable assets $35,500 $81,500 $509,300 $64,200 $50,800

Sales of segments B and C included intersegment sales of $20,000 and $99,500, respectively.

Determine which of the segments are reportable based on the:

Reportable Segment

(1) Revenue test.

(2) Operating profit (loss) test.

(3) Identifiable assets test.

LINK TO TEXT

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 $ $ $ $ $