Data for the seven operating segments of Amalgamated Products follow Revenues $ 42,000 105,000 53,000 147,000 186,000 64,000 178,000 Segment Profit (Loss) $ (8,600) 30,400 (4,900) 23,000 11,700 (19,100) 38,600 Segment Assets Bicycles Sporting Goods Home Appliances Gas and Oil Equipment Glassware $73,000 207,000 68,000 232,000 315,000 96,000 194,000 Total $775,000 71,100 $1,185,000 Included in the $105,000 revenue of the Bicycles segment are sales of $25,000 made to the Sporting Goods segment. Required a. Which segments are separately reportable? Assets Bicycles Sporting Goods Home Appliances Gas and Oil Do the separately reportable segments include a sufficient portion of total revenue? b. O Yes O No