Nash Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment Total Revenue Operating Profit (Loss) Identifiable Assets $63,278 $14.930 $155,962 10,900 2,380 77.981 27,275 (2,980) 18,823 7,647 16,134 1,070 $15,400 $109,100 $268,900 Determine which of the operating segments are reportable based on the: Reportable Segments (a) Revenue test. (b) Operating profit (loss) test. (c) Identifiable assets test