Tress Corporation is a rapidly growing company that has diversified into a number of different segments. The following partial trial balance, which includes the effect of intercompany transactions, is for the current year ended December 31:
Net Sales. . .. . . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . $(14,332,250)
Cost of Goods Sold . .. .. .... .. . .. . . .. . . . . . .. .. .. .. . 7,180,000
General and Administrative Expenses.. . . . . .. . .... .. ... 20,000
Gain on Sale of Fixed Asset. .... . .. .. . . .. . . . .. .. .... . (100,000)
Investment Income.... .. .. .. .. . . . . . .. . . .. . .. .... .. . (315,000)
Interest Income. . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . (162,000)
Tress Corporation has five distinct segments (A through E), in addition to corporate operations. Net sales are allocated to the segments as follows:
Segment Net Sales
A.. . . .. ... . . .. .. .. .. . . . . . .. . . . . .. ... .. .. . . . . . $ 4,023,500
B.. . . .. ... . . .. .. .. .. . . . . . .. . . . . .. ... .. .. . . . . . 2,749,000
C . . . .. ... . . .. .. .. .. . . . . . .. . . . . .. ... .. .. . . . . . 574,500
D.. . . .. ... . . .. .. .. .. . . . . . .. . . . . .. ... .. .. . . . . . 6,185,250
E.. . . .. ... . . .. .. .. .. . . . . . .. . . . . .. ... .. .. . . . . . 800,000
Total . . . .. . . ... .. .... .. . . . . . .. . . . . .. . .... .. . . . $14,332,250
Ten percent of D€™s sales are made to A, and 7% of B€™s sales are made to C. The cost of the goods sold to A by D is $200,000, and the cost of the goods sold to C by B is $144,000. The total cost of goods sold is allocated to the segments by the following percentages: A€”30%, B€”29%, C€”6%, D€”24%, and E€”11%.Of the items C purchased from B, 25% are included in C€™s ending inventory.
Of general and administrative expenses, 20% are traceable to corporate operations. The balance is allocated in proportion to the segment revenues, including interest income and the gain on the sale of the fixed asset. Investment income is traceable to corporate operations.
Interest income is traceable directly to the segments and the corporate level as follows:
Segment A. .. . . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . . .. . . $48,000
Segment B . .. . . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . . .. . . 10,000
Segment C. .. . . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . . .. . . 0
Segment D. .. . . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . . .. . . 60,000
Segment E . .. . . . .. .. .... .. . . . . . .. . . . . .. . .. .. .. . . . . .. . . 12,000
Corporate level . . .... .. .. .. .. . . . . . .. . . .. . .. .... .. . . .. . . 32,000
Unconsolidated assets are identifiable as follows:

Included in B€™s property, plant, and equipment is a machine that B purchased at the beginning of the year from A for $300,000. Segment A originally purchased the machine for $250,000, two years prior to the sale. Accumulated depreciation (straight-line method) on the machine was $50,000 at the time of the sale. Segment B recorded $30,000 of depreciation on the machine for the year based on the straight-line method. The gain on the sale of equipment is traceable to Segment A.
Required
1. Assuming that segments A, B, and D are reportable, prepare a schedule that discloses the revenues, operating profits or losses, and assets for each of the reportable segments and the €˜€˜all other€™€™ segments.
2. Prepare a schedule that reconciles the above amounts to the respective entity consolidated amounts.

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Corporate Property, plant, and equipment (ne) 7,136,000 4,643,000 ,480,000 4,181,000 ,543,000 1,737,000