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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

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 Books Computers Maps Travel Finance
Sales to outside parties $ 1,695 $ 176 $ 741 $ 440 $ 338 $ 0
Intersegment sales 533 40 280 55 158 0
Interest incomeexternal 129 76 0 0 0 53
Interest incomeintersegment loans 163 0 0 0 0 163
Assets 3,678 246 1,458 288 366 1,320
Operating expenses 1,564 131 858 320 206 49
Expensesintersegment sales 241 86 67 26 62 0
Interest expenseexternal 123 0 0 0 0 123
Interest expenseintersegment loans 211 37 87 54 33 0
Income tax expense (savings) 117 52 (25 ) 67 71 (48 )
General corporate expenses 95
Unallocated operating costs 120

Determine the reportable segments by performing each applicable test. (Figures are in thousands.)

  1. Revenue test:

  2. Profit or loss test:

  3. Asset test:

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