West Corporation reported the following consolidated data for 20X2: Sales Consolidated income before taxes Total assets $ 885,000 146,000 1,380,000 Data reported for West's four operating divisions are as follows: Sales to outsiders Intersegment sales Traceable costs Assets Division A Division B $290,000 $166,000 $380,000 94,000 22,000 263,000 108,000 308,000 Division C Division D $ 49,000 19,000 100,000 571,000 123,000 518,000 93,000 Intersegment sales are priced at cost, and all goods have been subsequently sold to nonaffiliates. Some joint production costs are allocated to the divisions based on total sales. These joint costs were $51,000 in 20X2. The company's corporate center had $38.000 of general corporate expenses and $138,000 of assets that the chief operating decision maker did not use in making the 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.)