3. (25 pts) Immenso Company has several divisions as shown below with data to determine reportable segments. Divisions Arf Barf Charf Darf Farf Sales External $ 50,000 $ 50,000 $30,000 $20,000 $ Sales Internal $ 30,000 $ 90,000 $ 10,000 $ 50,000 $ Total Sales $ 80,000 $ 140,000 $40,000 $ 70,000 $ Total 20,000 $ 170,000 20,000 $ 200,000 40,000 $ 370,000 Profits/Losses $ $ 35,000 $ (55,000) $ 19,000 $ (45,000) $ (10,000) $ (56,000) Identifiable Assets Corporate Allocated Assets $ 200,000 $ 150,000 $ 75,000 $ 300,000 $ $ 50,000 $ 40,000 $30,000 $ 40,000 $ $ 250,000 $ 190,000 $ 105,000 $ 340,000 $ 40,000 $ 765,000 50,000 $ 210,000 90,000 $ 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