Please help with A$,$ B$,$ C$1,$ and C$2.$ The numbers that are in the blansk are correct. Wager Enterprises has four operating divisions: Tours, Hotels, Concerts, and Ticket Services. Each division is a separate segment for

financial reporting purposes. Revenues and costs related to outside transactions were as follows for the past year $($dollars in

thousands$)$:

Tours Division participates in a "frequent explorer" program with Hotels Division. During the past year, Tours reported that it traded

lodging award coupons for tours that had a retail value of $$856,000,$ assuming that the tours were redeemed at full prices. Concerts

Division offered $20$ percent discounts to Wager's tour customers and hotel guests. These discounts to tour customers were estimated

to have a retail value of $$246,000.$ Wager's hotel guests redeemed $$566,000$ in concert discount coupons. The Hotels Division also

provided rooms for employees of the Tours Division $($drivers and guides$).$ The value of the rooms for the year was $$2\mathrm{.}4$ million.

Ticket Services Division sold tickets on behalf of Tours Division valued at $$326,000$ for the year. This service for intracompany lodging

was valued at $$166,000.$ It also sold concert tickets for Concerts; tickets for intracompany concert admission were valued at $$86,000.$

While preparing all of these data for financial statement presentation, Tour Division's controller stated that the value of the hotel rooms

used for Tours Division employees should be based on their differential and opportunity costs, not on the full price. This argument was

based on the fact that the hotel rooms are usually those that would otherwise be empty or sold at a discount. If the differential and

opportunity costs were used for this transfer price, the value would be $$466,000$ instead of $$2\mathrm{.}4$ million. Hotel Division's controller

made a similar argument concerning the concert discount coupons. If the differential cost basis were used for the concert coupons,

the transfer price would be $$86,000$ instead of $$566,000.$

Wager Enterprises reports assets in each division as follows $($dollars in thousands$)$: