West Corporation reported the following consolidated data for 20X2: Sales Consolidated income before taxes $ 976,000 133,000 Total assets 1,250,000 Data reported for West's four operating divisions are as follows: Division A Division B $140,000 Division C $420,000 18,000 295,000 505,000 Division D Sales to outsiders Intersegment sales Traceable costs $350,000 70,000 250,000 441,000 $66,000 16,000 87,000 95,000 110,000 Assets 80,000 Intersegment sales are priced at cost, and all goods have been subsequently sold to nonaffiliates. Some joi allocated to the divisions based on total sales. These joint costs were $54,000 in 20X2. The company's cor of general corporate expenses and $125,000 of assets that the chief operating decision maker did not use i decision regarding the operating segments. Required: Each of the following items is unrelated to the others. a. The divisions are industry segments. (1) Prepare a segmental disclosure worksheet for the company (Do not round your intermediate calculations. Operating Segments Corporate Admin. A D Revenues: Sales to unaffiliated customers Intersegment sales 0 0 Total revenue