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3. LaGreca Company is involved in four separate industries. The following information is available for each of the four segments. Operating Segment Total Revenue Operating Prot (Loss) Identiable Assets 60,000 15,000 167,000 1 0,000 1,500 83,000 23,000 (2,000) 21,000 9,000 1,000 19,000 102 000 15 500 290 000 Instructions Determine which of the operating segments are reportable based on the: (a) Revenue test. (1}) Operating prot (loss) test. (0) Identiable assets test