Questions : Complete the table of revenue test below

1.ABC's chief operating decision maker, Mr. Kev, evaluates the company operating results, organized by industry. We apply the three materiality test to determine which of ABC's operating segments (Transportation, Oil Refining, Insurance and Finance) are reportable segment. Using the revenue test, we apply the revenue test by comparing each operating segment's revenue (revenue to external customers plus intersegment revenue) with 10 percent of the combined revenue (both internal and external) of all operating segments. Questions: Complete the table of revenue test below: Operating Segment Revenue ($) Intersegment revenue Total Segment Revenue Test Value Segment Reportable Segment Under Revenue Test? (Yes or No) Transportation Oil Refining Insurance Finance Total 300,000 205,000 70,000 230,000 0 105,000 70,000 0