3. Dean Hardware, Inc. is comprised of five operating segments. Informatic as follows (in thousands; Intersegment loans are receivables): Shovels Hardware $44 Acoe Sales to outsiders $ 94 $122 intersegment transfers Interest revenue- outsiders Interest revenue - intersegment rerating expenses-outsiders 116 102 Inlerest esxpense Income taxe Which operating segments are reportable under the revenue test? I Is and Hardware. A. Pail B. Rakes, Pails, and Hardware. C. Rakes, Hardware, and Accessories. D. Rakes and Pails. E. Rakes and Hardware