Cineplex Corporation is a diversified company that operates

Cineplex Corporation is a diversified company that operates in fivedifferent industries: A, B, C, D, and E. The following informationrelating to each segment is available for 2015.ABCDESales revenue$40,000$ 75,000 $580,000$35,000$55,000Cost of goods sold19,00050,000 270,00019,00030,000Operating expenses10,00040,000 235,00012,00018,000Total expenses29,00090,000 505,00031,00048,000Operating profit (loss)$11,000$(15,000)$ 75,000$ 4,000$ 7,000Identifiable assets$35,000$ 80,000 $500,000$65,000$50,000Sales 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 GAAP.

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