E 15-3 Apply threshold test Financial information for Anka AD segment operations are as follows:

Segments Sales to External Party Intersegment Sales Operating Segment’s Identifiable Assets Operating Segment's Operating Profit A $0 $1,400,000 $2,100,000 $650,000 B 0 140,000 150,000 10,000 C 150,000 340,000 200,000 240,000 D 0 800,000 700,000 550,000 E 400,000 600,000 1,400,000 (460,000)

F 0 200,000 800,000 90,000 G 0 110,000 180,000 (210,000)

H 0 540,000 600,000 210,000 Total $550,000 $4,130,000 $6,130,000 $ 1,080,000 REQuIRED 1. Determine the reportable segments of Anka AD based on the revenue test.