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: 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) Plastics $ 6,415 118 a. Revenue test: b. Profit or loss test: c. Asset test: 0 0 3,994 65 1,340 76 0 Metals $ 2,194 141 23 0 1,652 20 3,036 371 0 Lumber 656 106 10 0 956 55 364 0 Ecru does not allocate its $1,270,000 in common expenses to the various segments. Perform testing procedures to determine Ecru's reportable operating segments. Paper $367 118 0 0 599 29 611 52 0 Finance $ 0 0 31 169 20 91 124 0 674