Family Wellcare, Inc., produces products in five separate lines of buisness: over-the-counter health products, vitamins, beauty products, paint and paint products, and pharmareceuticals. Each segment is accounted for separately, with a vice president in charge of each line of business. The results reported by each segment for the fiscal year 2024 were as follows: Vitamins Beauty Paint Pharmacy 3,300,000 4,500,000 1,500,000 5,800,000 Sales revenue Cost of goods sold Operating expenses Health 1,650,000 780,000 720,000 Total expenses 1,500,000 Operating profit (loss) Identifiable assets 150,000 1,540,000 1,800,000 2,950,000 740,000 2,500,000 1,080,000 2,350,000 840,000 2,350,000 2,880,000 5,300,000 1,580,000 4,850,000 420,000 (800,000) (80,000) 950,000 3,900,000 4,900,000 1,720,000 5,700,000 The sales of Health included intersegment sales of $80,000, and Pharmacy sales included intersegment sales of $400,000. Required: 1. Determine which of the segments are reportable based on the: a. Revenue test. Operating profit (loss) test. 2. C. Identifiable assets test. Prepare the necessary disclosures required by GAAP.