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.

A B C D E

Sales revenue $40,400 $74,700 $588,100 $35,400 $54,700

Cost of goods sold 19,200 49,800 265,600 19,200 30,100

Operating expenses 10,100 40,300 238,200 12,000 17,900

Total expenses 29,300 90,100 503,800 31,200 48,000

Operating profit (loss) $11,100 $(15,400) $84,300 $4,200 $6,700

Identifiable assets $34,700 $81,400 $501,600 $64,700 $50,300

Sales of segments B and C included intersegment sales of $20,300 and $100,800, respectively.

Determine which of the segments are reportable based on the:

Reportable Segment

(1) Revenue test.

(2) Operating profit (loss) test.

(3) Identifiable assets test.

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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).)

A B C Other Totals

External Revenues $ $ $ $ $

Intersegment Revenues

Total Revenues $

Cost of Goods Sold

Operating Expenses

Total Expenses

Operating Profit (Loss) $ $ $ $ $

Identifiable Assets $ $ $ $ $