35. Ecru Company has identied ve industry segments: plastics, metals, lumber, paper, and nance. It appropriately consolidated each of these segments in producing its annual nancial state- ments. Information describing each segment (in thousands) follows: Plastics Metals Lumber Paper Finance Sales to outside parties ...... $6,694 $2,354 '5 7'11 $422 $ 0 Intersegment transfers ...... 148 123 138 150 0 Interest income from outside parties ........... 0 34 21 0 42 Interest income from intersegment loans ....... 0 0 0 0 201 Operating expenses ........ 4,214 1,762 1,066 654 31 Interest expense ........... 76 31 66 28 102 Tangible assets ............ 1,501 3,196 524 771 179 Intangible assets ........... 87 403 0 63 0 Intersegment loans (debt). . . . 0 0 0 0 706 Ecru does not allocate its $1,460,000 in common expenses to the various segments. Perform testing procedures to determine Ecru's reportable operating segments