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. Maps $ 444 55 0 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 Company Total $1,704 541 127 163 3,666 1,529 262 123 211 125 99 124 Books Computers $ 172 $ 746 40 284 74 0 0 0 250 1,457 131 862 86 67 0 0 87 56 (25) Travel $ 342 162 0 0 347 206 62 0 33 75 Finance $ 0 0 53 163 1,320 49 0 123 292 281 47 0 54 71 37 (52) Determine the reportable segments by performing each applicable test. (Figures are in thousands.) a. Revenue test: b. Profit or loss test: c. Asset test