Cineplex Corp 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 2015. A B C D E Sales Revenue $57,600 $74,500 $587,000 $35,700 $53,500 COGS $19,700 $54,200 $277,400 $19,700 $31,700 Operating expenses $10,080 $57,600 $239,200 $12,280 $18,140 Total expenses $29,780 $111,800 $516,600 $31,980 $49,840 Operating profit (loss) $27,820 ($37,300) $70,400 $3,720 $3,660 Identifiable assets $42,800 $85,100 $507,600 $73,400 $54,200 Sales of segments B and C included intersegment sales of $21,400 and $101,900 respectively. A) Determine which of the segments are reportable based on the: (1) Revenue Test. (2) Operating profit (loss) test (3) Identifiable assets test. B) Prepare the necessary disclosures required by GAAP

For part B at the top should read, A, B, C, Other, Total. the First column should read, External Revenues, Intersegment Revenues, Total Revenues, Cost of goods sold, operating expenses, total expenses, operating profit (loss), and Identifiable assets.