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 2021. Sales revenue Cost of goods sold Operating expenses Total expenses Operating profit (loss) Identifiable assets $40,300 19,400 10,100 29,500 $10,800 $35,700 $74,500 49,000 40,000 89,000 $(14,500) $80,200 S80.200 $577,000 270,200 236,200 506,400 $70,600 $492,800 $35,600 19,100 11,900 31,000 $4,600 $64,100 $55,300 30,500 17,900 48,400 $6,900 $50,700 Sales of segments B and C included intersegment sales of $19,600 and $98,800, respectively. Determine which of the segments are reportable based on the Reportable Segment (1) Revenue test. (2) (3) Operating profit (loss) test. Identifiable assets test. O 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).) Other Totals External Revenues Intersegment Revenues Total Revenues Cost of Goods Sold Operating Expenses Total Expenses Operating Profit (Loss) Identifiable Assets