Whispering 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 2018. Sales of segments B and C included intersegment sales of $20, 400 and $98, 400, respectively, (a) Determine which of the segments are reportable based on the: (b) 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).)