Exercise 24-3 Sheffield Company is involved in four separate industries. The following information is available for each of the four industries. Operating Identifiable Operating Total Segment Revenue (Loss) Profit Assets $62,176 $15,130 2,400 $178,176 89,088 21,504 18,432 $307,200 10,710 26,800 7,514 (3,020) 1,090 $107,200 $15,600 Determine which of the operating segments are eportable based on the Reportable Segments (a) Revenue test. (b) Operating profit (loss) test. (c) Identifiable assets test