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Oroblanco Company has prepared consolidated financial statements for the current year and is now gathering information in connection with the following five operating segments it

Oroblanco 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. (Figures are in thousands.)

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Required:

a1. Determine the reportable segments by performing revenue test.

a2. Determine the reportable segments by performing profit or loss test.

a3. Determine the reportable segments by performing asset test.

a1:

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a2:

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a3:

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Determine the reportable segments by performing revenue test. Note: Round your percentage answers to 1 decimal place. Enter your answers in thousands of dollars. Determine the reportable segments by performing asset test. Note: Round your percentage answers to 1 decimal place. Enter Determine the reportable segments by performing profit or loss test. Note: Enter your answers in thousands of dollars. \begin{tabular}{|c|c|c|c|c|c|c|} \hline Accounts & Company Total & Books & Computers & Maps & Travel & Finance \\ \hline Sales to outside parties & $1,735 & $189 & $756 & $446 & $344 & $0 \\ \hline Intersegment sales & 551 & 44 & 280 & 59 & 168 & \\ \hline Interest income-external & 135 & 78 & & 0 & 0 & 57 \\ \hline Interest income-intersegment loans & 167 & & & 0 & 0 & 167 \\ \hline Assets & 3,728 & 256 & 1,481 & 298 & 353 & 1,340 \\ \hline Operating expenses & 1,580 & 135 & 868 & 314 & 210 & 53 \\ \hline Expenses-intersegment sales & 255 & 90 & 71 & 28 & 66 & \\ \hline Interest expense-external & 127 & & & 0 & 0 & 127 \\ \hline Income tax expense (savings) & 141 & 62 & (21) & 77 & 81 & (58) \\ \hline General corporate expenses & 105 & - & - & - & - & - \\ \hline Unallocated operating costs & 130 & - & - & - & - & - \\ \hline \end{tabular}

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