Adventure, Inc. is a company that operates in four different divisions. The following information relating to each segment is available for 2013. Sales revenue Operating profit Identifiable assets A $11,200 $- $72,800 B $630,000 $168,700 $511,000 C $75,600 $(8,400) $65,800 D $44,800 $6,510 $47,600 Required: For which of the segments would information have to be disclosed in accordance with professional pronouncements?