Windsor 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.

		A		B			C		D		E
Sales revenue		$39,200		$73,500			$576,700		$34,400		$55,800
Cost of goods sold		18,700		49,100			273,300		19,400		30,600
Operating expenses		10,000		39,900			239,300		11,900		18,300
Total expenses		28,700		89,000			512,600		31,300		48,900
Operating profit (loss)		$10,500		$(15,500)			$64,100		$3,100		$6,900
Identifiable assets		$35,300		$81,400			$491,100		$65,400		$50,500

Sales of segments B and C included intersegment sales of $19,600 and $99,300, respectively. (a) Determine which of the segments are reportable based on the:

(b) Prepare the necessary disclosures required by GAAP.