Juliette Enterprises is a diversified company that operates in six different industries: A, B, C, D, E and F. The following information relating to each segment is available for Year 20. Sales of segments B and C included intersegment sales of $30,000 and $120,000, respectively. A $170,000 67,000 B $250,000 155,000 C $1,630,000 815,000 D $120,000 47,000 E $135,000 93,000 F 310,000 235,000 30,000 120,000 405,000 36,000 54,000 200,000 Sales Cost of Goods Sold Operating Expenses Total expenses Operating profit (loss) Assets Liabilities 97,000 275,000 1,220,000 83,000 147,000 435,000 73,000 (25,000) 430,000 37,000 (12,000) (125,000) 120,000 62,000 190,000 90,000 1,400,000 1,319,000 185,000 35,000 160,000 80,000 220,000 190,000 Instructions (a) Determine which of the segments are reportable under IFRS based on each of the following: 1. Revenue test 2. Operating profit ( loss) test 3. Assets test (b) Present the disclosures required by IAS 34