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 $1,677 519 126 161 3,643 1,539 254 121 203 97 90 115 Books Computers Maps Travel Finance $ 437 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 169 38 75 $ 736 275 335 $ 153 53 51 161 47 121 (43) 1,448 283 306 45 361 204 60 1,310 241 129 84 853 65 52 54 31 35 47 85 (27) Determine the reportable segments by performing each applicable test. (Figures are in thousands.) a. Revenue test: b. Profit or loss test: c. Asset test