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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 $ 1,583 $ 135 $ 706 $ 422 $ 320 $ 0
Intersegment sales 449 28 250 43 128 0
Interest incomeexternal 105 64 0 0 0 41
Interest incomeintersegment loans 151 0 0 0 0 151
Assets 3,471 216 1,401 258 336 1,260
Operating expenses 1,486 119 828 308 194 37
Expensesintersegment sales 214 74 55 35 50 0
Interest expenseexternal 111 0 0 0 0 111
Interest expenseintersegment loans 163 25 75 42 21 0
Income tax expense (savings) 45 22 (37 ) 37 41 (18 )
General corporate expenses 65
Unallocated operating costs 90

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

Revenue test:

Profit or loss test:

Asset test:

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