Ecru Company has identified five industry segments: plastics, metals, lumber, paper, and finance It appropriately consolidated each of these segments in producing its annual financial statements. Information describing each segment (in thousands) follows: Finance Plastics $ 6,820 Metals $ 2.394 181 Lumber 736 Paper $ 447 158 158 209 Sales to outside parties Intersegment transfers Interest income from outside parties Interest income from intersegment loans Operating expenses Interest expense Tangible assets Intangible assets Intersegment loans (debt) 4.314 1,812 1.116 679 36 107 1.534 564 811 204 3.236 411 Ecru does not allocate its $1,350,000 in common expenses to the various segments Perform testing procedures to determine Ecru's reportable operating segments a. Revenue test: b. Profit or loss test: c. Asset test: Segment Revenues Percentage Reported or Not Reported Plastics Metals Lumber Paper Finance Total $ 0 0.0 % Revenues Expenses Profit Loss Reported or Not Reported T Segment Plastics Metals Lumber Paper Finance Total TT TT | 0 $ $ 0 Segment Assets Percentage Reported or Not Reported Plastics Metals Lumber Paper Finance Total 0.0 %