HMD Corporation is divided into the following operating segments, based on the different products, production processes, and customers that relate to each segment: Operating Total Profit/ Segments Revenue (Loss) North-west $550,000 $195,000 North-east 110,000 (12,500) Central 260,000 42,000 South-west 80,000 35,000 South-east 125,000 (2,000) Total $1,125,000 $257,500 Assets $1,565,500 520,000 65,000 825,000 175,000 $3,150,500 Determine which of the operating segments are reportable under IFRS based on the revenue test. (Select all that apply.) O North-west North-east O Central O South-west South-east LINK TO TEXT Determine which of the operating segments are reportable under IFRS based on the operating profit (loss) test. (Select all that apply.) North-west North-east Central O South-west South-east LINK TO TEXT Determine which of the operating segments are reportable under IFRS based on the assets test. (Select all that apply.) North-west North-east Central O South-west South-east LINK TO TEXT