7) disclosure? Which tests must a company use to determine which operating segments require separate A) Revenue test and asset test. B) Revenue test, profit or loss test, and asset test. C) Revenue test and profit or loss test. D) Profit or loss test and asset test. E) Revenue test, asset test, and liability test. 8) Wayne, Inc. has four operating segments with the following information: Tables Bookcases Cabinets Chairs $ 2,600,000 $3,200,000 $ 5,350,000 $ 1,780,000 Sales to outsiders Intersegment transfer $ 380,000 $ D $ 125,000 $ 117,000 Segment expenses $ 1,900,000 $ 2,200,000 $ 4,480,000 $ 2,174,000 Segment assets $ 10,800,000 $ 12,000,000 $ 18,000,000 $ 3,500,000 Which operating segments are separately reportable under the revenue test? A) Tables and Chairs. B) Bookcases only. C) Tables, Bookcases, and Chairs. D) Bookcases, Cabinets, and Chairs. E) Tables, Bookcases, Cabinets, and Chairs