West Corporation reported the following consolidated data for 20X2:

Sales	$	1,019,000
Consolidated income before taxes		134,000
Total assets		1,260,000

Data reported for Wests four operating divisions are as follows:

	Division A				Division B				Division C				Division D
Sales to outsiders		$	360,000			$	142,000			$	450,000			$	67,000
Intersegment sales			90,000								14,000				17,000
Traceable costs			251,000				96,000				296,000				88,000
Assets			451,000				111,000				506,000				81,000

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 $57,000 in 20X2. The companys corporate center had $26,000 of general corporate expenses and $126,000 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.)

Operating Segments A B D Corporate Admin. Combined Intersegment Eliminations Revenues: Sales to unaffiliated customers Intersegment sales Total revenue Operating costs: Traceable costs Allocated Segment profit (loss) Other items: General corporate expenses Income from continuing operations Assets: Segment General corporate Total assets Segments C D Corporate Admin. Combined Intersegment Eliminations Consolidated