4. The following information pertains to revenue earned by Wig Company’s operating segments for the year ended December 31, 2016:

Segment Sales to Unaffiliated Customers Intersegment Sales Total Revenues Ames $ 10,000 $6,000 $ 16,000 Beck 16,000 8,000 24,000 Cyns 8,000 — 8,000 DG 86,000 32,000 118,000 Combined 120,000 46,000 166,000 Elimination — (46,000) (46,000)

Consolidated $120,000 — $120,000 In conformity with the revenue test, Wig reportable segments were:

a Only DG b Beck and DG c Ames, Beck, and DG d Ames, Beck, Cyns, and DG Use the following information in answering questions 5 and 6:

Gum Corporation, a publicly owned corporation, is subject to the requirements for segment reporting. In its income statement for the year ended December 31, 2016, Gum reported revenues of $50,000,000, operating expenses of

$47,000,000, and net payroll costs of $15,000,000. Gum’s combined identifiable assets of all industry segments at December 31, 2016, were $40,000,000.