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. Books $ 128 26 62 Computers $ 701 245 Travel $ 317 123 0 Company Total $ 1,565 435 101 149 3,385 1,473 206 109 155 33 60 85 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 Finance $ @ @ 39 149 1,250 35 211 117 72 Maps $ 419 41 253 306 33 @ 40 32 0 1,340 823 53 0 73 (39) Beeuwegg 331 192 48 0 19 36 109 23 17 (13) Determine the reportable segments by performing each applicable test. (Figures are in thousands.) a. Revenue test: b. Profit or loss test: c. Asset test