A. Foley Corporation has seven industry segments with total revenues as follows.

Penley	$600	Cheng	$225
Konami	650	Takuhi	200
KSC	250	Molina	700
Red Moon	275

Based only on the revenues test, which industry segments are reportable?

B. Operating profits and losses for the seven industry segments of Foley Corporation are:

Penley	$90	Cheng	$(20)
Konami	(40)	Takuhi	34
KSC	25	Molina	150
Red Moon	50

Based only on the operating profit (loss) test, which industry segments are reportable?

C. Identifiable assets for the seven industry segments of Foley Corporation are:

Penley	$500	Cheng	$200
Konami	550	Takuhi	150
KSC	250	Molina	475
Red Moon	400

Based only on the identifiable assets test, which industry segments are reportable?

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