Selected information, which is reported to the chief operating officer, for the five segments of Rad Company for the year ended December 31, 2016, is as follows:

The lumber segment has not been a reportable segment in prior years and is not expected to be a reportable segment in future years.
REQUIRED
1. Prepare schedules to show which of the segments are reportable segments under:
a. The 10 percent revenue test
b. The 10 percent operating-profit test
c. The 10 percent asset test
2. Which of the segments meet at least one of the tests for reportable segments?
3. Must additional reportable segments be identified?
4. Prepare a schedule for appropriate disclosure of the segmented data in the financial report of Rad Company for the year ended December 31, 2016.

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General Food Tobacco Lumber Textiles Furniture Corporate Consolidated Revenue Data Sales to unaffiliated $12,000 $10,000 $7,000 $18,000 $7,000 54,000 20,000 9,0000) 83,000 $43,000 customers Sales to affiliated 5,000 7,000 8,000 customers Income from equity 3,000 6,000 investees Total revene 17,000 $17,000 7,000 $29,000 000 $6,000 Expense Data Cost of sales Depreciation expense Other operating expenses Interest expense Income taxes $10,000 $9,000 $4,000 $16,000 $4,000 1,000 2,000 2,500 3,000 500 2,000 2,000 000 2,000 ,000 2,000 9,00頁) 3,000 1,500 3,000 $ 750 1,500 2,000 /,000 1,000 2,000 (250 3,000 750 Net income $ 1,000 $2,000 $(250) 8,000 Asset Data Segment assets Investment in $72,000 ,000 $18,000 $19,000 $6,000 $22,000 $7,000 20,000 $40,000 affiliates General corporate A,00) 4,000 assets Intersegment 1,000 2,000 advances Total assets $19,000 $21,000 $6,000 $42,000 7,000 $44,000$136,000