$800,000 400,000 Lumber and wood products Building materials and the 75 pence REQUIRED ine which segments are reportable segments under both the 10 tests. 3. Prepare a reconciliation of segment revenue with consolidated revenu E 15-3 Apply threshold tests Sur Corporation's internal divisions are based on industry. The revenues, operating profits, and segments of Sur are presented in thousands of dollars as follows: Total Operating Sales to Intersegment Sales Profit (Loss)ssets Sales $170,000 $20,000 $100 $150,000 Food service industry Copper mine Information systems Chemical industry Agricultural products Pharmaceutical products Foreign operations Corporate assets* 40,000 $20,0000 (5,000) 300 40,000 17,500 7,500 10,000 2,500 10,000 75,000 15,250 1085 65,000 24,000 10,000 7,500 (7,750) 25,0 2,500 1000%, $306,500$37.500$344,000 $31,500 $31900 4,000 9.0 10,000 7,500 Corporate assets include equity investees of $5,000 and general assets of $11,50 REQUIRED: Determine the reportable segments of Sur Corporation. E 15-4 Segment and enterprise-wide disclosures The sales in thousands of dollars of the segments of Wow Corporation (Wow is organized on a 2016 are as follows