Burnside Corp. is organized into four operating segments. The following segment information was generated by the internal reporting system in 2018:

	Revenues from Outsiders				Intersegment Revenues				Operating Expenses
Cards	$	1,680,000			$	140,000			$	1,260,000
Calendars		1,260,000				280,000				1,890,000
Clothing		1,400,000								980,000
Books		1,120,000				70,000				1,078,000

Required: 1) What was the profit or loss of each of these segments? 2) Prepare the profit or loss test to determine which of these segments was separately reportable.