A B C D E Sales Revenue $40,000 $75,000 $5,80,000 $35,000 $55,000 Cost of Goods Sold $19,000 $50,000 $2,70,000 $19,000 $30,000 Operating Expenses $10,000 $40,000 $2,35,000 $12,000 $18,000 Total Expenses $29,000 $90,000 $5,05,000 $31,000 $48,000 Operating Profit (loss) $11,000 ($15,000) $75,000 $4,000 $7,000 Identifiable Assets $35,000 $80,000 $5,00,000 $65,000 $50,000 Sales of segments B and C included intersegment sales of $20,000 and $100,000 respectively Instructions: 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
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