3. (25 pts) Immenso Company has several divisions as shown below with data to determine reportable segments. Arf Divisions Barf Charf Darf Farf Total Sales External $50,000 $10,000 $30,000 $-0 $20,000 $110,000 Sales Internal Total Sales $20,000 $90,000 $70,000 $100,000 $10,000 $50,000 $10,000 $180,000 $40,000 $50,000 $30,000 $290,000 Profits/Losses $35,000 $(55,000) $19,000 $(75,000) $(10,000) $(86,000) Identifiable Assets Corporate Allocated Assets Total Assets $200,000 $150,000 $50,000 $40,000 $250,000 $190,000 $75,000 $300,000 $30,000 $40,000 $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.