Waterway 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 2018. A B C D E Sales revenue $39,800 $75,700 $583,300 $34,800 $54,300 Cost of goods sold 19,100 49,500 265,200 19,100 30,100 Operating expenses 10,100 39,400 233,800 11,900 18,400 Total expenses 29,200 88,900 499,000 31,000 48,500 Operating profit (loss) $10,600 $(13,200) $84,300 $3,800 $5,800 Identifiable assets $34,300 $79,900 $499,400 $64,300 $49,500 Sales of segments B and C included intersegment sales of $20,200 and $99,500, respectively. (a) Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test. (2) Operating profit (loss) test. (3) Identifiable assets test. (b) 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 $ $