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. CompanyTotal Books Computers Maps Travel Finance

Sales to outside parties $ 1,565 $ 128 $ 701 $ 419 $ 317 $ 0

Intersegment sales 435 26 245 41 123 0

Interest incomeexternal 101 62 0 0 0 39

Interest incomeintersegment loans 149 0 0 0 0 149

Assets 3,385 211 1,340 253 331 1,250

Operating expenses 1,473 117 823 306 192 35

Expensesintersegment sales 206 72 53 33 48 0

Interest expenseexternal 109 0 0 0 0 109

Interest expenseintersegment loans 155 23 73 40 19 0

Income tax expense (savings) 33 17 (39 ) 32 36 (13 )

General corporate expenses 60

Unallocated operating costs 85

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

Revenue test:

Profit or loss test:

Asset test: