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Operating profits and losses for the seven industry segments of ABC Company are: Penley $89 Cheng $(20) Konami (43) Takuhi 35 KSC 26 Molina 158

Operating profits and losses for the seven industry segments of ABC Company are:

Penley $89 Cheng $(20)
Konami (43) Takuhi 35
KSC 26 Molina 158
Red Moon 46

Based only on the operating profit (loss) test, which industry segments are reportable? Please show all calculations.

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