ABC Inc. is a publicly accountable entity engaged in manufacturing operations in various industries. The following data pertain to the industries in which operations were conducted for the year ended December 31, 2017. Assets Revenue $14,000,000 8,000,000 2,000,000 3,000,000 4,250,000 1,500,000 $32,750,000 Profit (loss) $1,650,000 1,400,000 (1,200,000) 340,000 885,000 225,000 $3,300,000 Industry A 12/31/15 $40,000,000 7,500,000 2,500,000 6,500,000 6,000,000 4,000,000 $66,500,000 B F REQUIRED I. Provide the attributes that would be used to identify an operating segment. II. According to IFRS, which of the above are reportable segments for Melon? Show details of all calculations (that is, if a segment qualifies under multiple criteria, show each calculation separately to show all the criteria that have been met). UDEE