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