Cineplex 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 2019.

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 IFRS.

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A. $40,000 $ 75,000 $580,000 S35,000 $55,000 270,000 19,000 30,000 235,000 12,000 18,000 Sales revenue Cost of goods sold Operating expenses Total expenses 19,000 50,000 40,000 10,000 29,000 90,000 505,000 31,000 48,000 Operating profit (loss) $11,000 S(15,000) $75,000 $4,000 $7,000 Identifiable assets $35,000 $80,000 $500,000 $65,000 $50,000