Immenso Company has several divisions as shown below with data to determine reportable segments.

				Divisions
			Arf	Barf	Charf	Darf	Farf	Total
Sales External		$ 50,000		$ 50,000	$ 30,000	$ 20,000	$ 20,000	$ 170,000
Sales Internal		$ 30,000		$ 90,000	$ 10,000	$ 50,000	$ 20,000	$ 200,000
Total Sales		$ 80,000		$ 140,000	$ 40,000	$ 70,000	$ 40,000	$ 370,000
Profits/Losses		$ 35,000		$ (55,000)	$ 19,000	$ (45,000)	$ (10,000)	$ (56,000)
Identifiable Assets		$ 200,000		$ 150,000	$ 75,000	$ 300,000	$ 40,000	$ 765,000
Corporate Allocated Assets		$ 50,000		$ 40,000	$ 30,000	$ 40,000	$ 50,000	$ 210,000
			$ 250,000	$ 190,000	$ 105,000	$ 340,000	$ 90,000	$ 975,000

Perform the Sales Segment Test and state the reportable segments.