Pronghorn 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

W $59,856 $16,870 $168,548 X 10,310 2,560 84,274 Y 25 ,800 (3,240) 20, 342 Z 7, 234 1,210 17,436

$103,200 $17,400 $290,600

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.