Baden Company is a diversified company which has developed the following information about its five segments: SEGMENTS A B C D E Total sales $ 400,000 $1,700,000 $ 300,000 $ 320,000 $ 580,000 Operating profit (loss) (250,000) 480,000 40,000 (300,000) (10,000) Identifiable assets 1,600,000 5,800,000 1,200,000 3,400,000 5,600,000 Instructions Identify which segments are significant enough to warrant disclosure in accordance with FASB No. 131, "Reporting Disaggregated Information about a Business Enterprise," by applying the following quantitative tests: a. Revenue test b. Operating profit or loss test c. Identifiable assets test