Ayayai Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment Total Revenue Operating Profit (Loss) Identifiable Assets w $59,856 $16,870 $168,548 X 2,560 84,274 10,310 25.800 Y (3,240) 20,342 art Z 7,234 1.210 17436 $103,200 $17,400 $290,600 Determine which of the operating segments are reportable based on the: Reportable Segments (a) Revenue test (b) Operating profit (loss) test. (c) Identifiable assets test