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

                       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