Exercise 24-03 Carlton Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment Total Revenue $60,000 10,000 23,000 9,000 $102,000 Operating Profit (Loss) $15,000 3,000 (2,000) 1,000 $17,000 Identifiable Assets $167,000 83,000 21,000 19,000 $290,000 Determine which of the operating segments are reportable based on the: Reportable Segments (a) Revenue test. Operating profit (loss) test. (b) (c) Identifiable assets test