Horace Jones Company consists of six business segments. The consolidated income statement as well as information about each of the segments for Year 1 as reported to the chief executive officer is as follows.

Summary of business segment and general corporate activity for Year 1:

Additional information:
At December 31, Year 1, consolidated total assets were $3,800 and consolidated total liabilities were $1,700. There were no significant noncash expenses other than depreciation, and no unusual items included in income. There were no investments in equity method associates or joint ventures.
Required:
The company uses International Financial Reporting Standards (IFRS) to prepare its financial statements. Prepare the note to financial statements in accordance with IFRS 8, Operating Segments.