Waterway 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 $2026.$

A

B

C

D

E

Sales revenue

$$40,200$

$$75,000$

$$582,000$

$$35,000$

$$55,000$

Cost of goods sold

$19,300$

$49,500$

$270,600$

$19,400$

$30,500$

Operating expenses

$9,800$

$40,800$

$231,000$

$12,300$

$17,600$

Total expenses

$29,100$

$90,300$

$501,600$

$31,700$

$48,100$

Operating profit $($loss$)$

$$11,100$

$$(15,300)$

$$80,400$

$$3,300$

$$6,900$

Identifiable assets

$$34,600$

$$81,500$

$$504,000$

$$66,000$

$$50,600$

Sales of segments B and C included intersegment sales of $$19,900$ and $$99,200,$ respectively.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$.(45).)$