Carlton Company is involved in four separate industries. The following information is available for each of the four industries Operating Segment Total Revenue Identifiable Assets Operating Profit (Loss) $102,776 15,948 44,300 14,176 $177,200 $149,466 74,733 18,039 15,462 $257,700 $18,731 1,738 (2,511) 1,352 $19,310 Determine which of the operating segments are reportable based on the: Reportable Segment (a) Revenue test. (b) Operating profit (loss) test. (c) Identifiable assets test