3. (25 pts) Immenso Company has several divisions as shown below with data to determine reportable segments. Divisions Arf Barf Charf Dart Sales External $ 50,000 $ 50,000 $ 30,000 $ Sales Internal $ 30,000 $ 90,000 $ 10,000 $ Total Sales $ 80,000 $ 140,000 $ 40,000 $ Fart 20,000 $ 50,000 $ 70,000 $ Total 20,000 $ 20,000 $ 40,000 $ 170,000 200,000 370,000 Profits/Losses $ 35,000 $ (55,000) $ 19,000 $ (45,000) $ (10,000) $ (56,000) Identifiable Assets Corporate Allocated Assets $ $ 200,000 $ 50,000 $ 250,000 $ 150,000 $ 40,000 $ 190,000 $ 75,000 $ 30,000 $ 105,000 $ 300,000 $ 40,000 $ 340,000 $ 40,000 $ 50,000 $ 90,000 $ 765,000 210,000 975,000 $ Perform the Sales Segment Test and state the reportable segments. Perform the Profit/Losses Test and state the reportable segments. Perform the Assets Test and state the reportable segments. Perform any other test deemed ncessary to report segments