True blue corp. determined that it had 5 operating segments, with the following amounts of segment revenues and segment expenses:

	external revenues	intersegment sales	segment expenses
A	$ 6,800,000	$ 1,700,000	$ 6,400,000
B	$ 2,700,000	$ 1,300,000	$ 4,200,000
C	$ 1,100,000	$ 800,000	$ 2,200,000
D	$ 3,700,000	$ 150,000	$ 4,300,000
E	$ 1,800,000	$ 800,000	$ 2,600,000

Based on the profit/loss test, which sgements would require disaggregation?