A U.S. multinational corporation has divided its operations into several operating segments and has provided the following data for each segment:

It is important to note that all purchases of goods or services from other segments have been sold to outside parties except one. Control devices with a cost of $1,000,000 were sold to the Semiconductors segment for $1,700,000. These items remain in inventory at year-end.

Required
1. Determine which segments are reportable.
2. Given the available information, prepare all of the necessary schedules and disclosures regarding the entity€™s segments, geographical areas, and reconciliations to consolidated amounts.
3. Identify and determine the value of several ratios that may be helpful in analyzing the above information.

Educational and Productivity Solutions Control Consolidated Totals Financing Semiconductors Activities Corporate Devices Revenues: External. . _ $19,920,000 $61,700,000 $5,360,000 $3,300,000 $8,288,000 98,568,000 0 0 23,800,000 28,422,000 5,467,000 28,220,000 36,320,000 6,750,000 5,540,000 3,970,000 11,411,000 964,000 7,962,000 0 Intersegment.... Expenses Total assets . 7,020,000 6,015,000 23,000,000 100,305,000 0 3,760,000 15,434,000 66,964,000 United States Other International Total of AlI Countries Japan Germany Semiconductors Revenues (excluding intersegmen)$12,967,000 3,240,000 $1,880,000 1,833,000 $19,920,000 13,440,000 2,100,000 1,200,000 1,490,000 18,230,000 Control devices Revenues (excluding intersegment)16,467,000 31,000,000 4,432,300 1,419,000 9,800,700 61,700,000 3,550,000 4,011,000 15,020,000 24,000,000 Educational and productivity solutions Revenues (excluding intersegment) 3,007,000 2,900,000 807,000 1,020,000 526,000 550,000 1,020,000 1,070,000 5,360,000 5,540,000 Financing activities Revenues (excluding intersegment) 1,902,000 2,000,000 303,300 192,900 770,900 893,000 323,800 674,100 3,300,000 3,760,000 Corporate 474,000 2,000,0001,504,000 8,288,000 15,434,000 Total revenues . .. . $40,950,000 $36,157,300$8,083,200 $13,377,500 $98,568,000 $33,377,000 $20,332,900 $5,566,000 $ 7,688,100 $66,964,000 6,607,000 11,026,000 807,000 400,000 904,000