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Problem 24-2 Pina 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 or 2018. Sales revenue Cost of goods sold Opcrating expenses $582,800 $35,000 $S5,000 19,000 30,500 18,200 512,600 30,800 48,700 $11,600 $14,400) $70,200 $4,200 $6,300 $500,000 $64,400 49,900 $40,700 574,600 19,100 49,300 10,000 29,100 273,500 11,800 Total expenses Operating profit (loss) Identifiable assets $34,900 $79,700 Sales of segments B and C included intersegment sales of $20,200 and $99,800, respectively. (a) Determine which of the segments are reportable based on the: Reportable Segment (1) Revenue test (2) Operating profit (loss) test. (3) Identitiable 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).) Other Totals Extemal Revenues