Mason Company has prepared consolidated financial statements for the current year and is now gathering information in connection with the following five operating segments it has identified. Company Total $1,658 505 121 159 3,608 1,528 246 119 195 93 85 110 Books Computers Maps Travel Finance Sales to outside parties Intersegment sales Interest income-external Interest income-intersegment loans Assets Operating expenses Expenses-intersegment sales Interest expense-external Interest expense-intersegment loans Income tax expense (savings) General corporate expenses Unallocated operating costs 163 36 72 $ 729 434 332 148 270 51 236 127 82 1,438 848 63 278 306 43 356 202 58 49 159 1,300 45 119 83 (29) 50 57 29 61 42 (38) Determine the reportable segments by performing each applicable test. (Figures are in thousands.) a. Revenue test b. Profit or loss test: c. Asset test