Santas Corporation is a diversified firm with operations in the United States, Canada, Chile, Spain, and France, each of which qualifies as a geographic segment. Data with respect to those segments follows: Revenues (in thousands) Unaffiliated Intersegment Profit Segments: Customers Sales Total (Loss) Assets US $ 1,600 $ 0 $ 1,600 $400 $ 600 Canada 900 300 1,200 300 400 Chile 1,200 120 1,320 480 700 Spain 560 0 560 (60) 360 France 600 200 800 (220) 180 $4,860 $620 $5,480 $900 $2,240 Corporate-level 1,400 1,400 200 2,000 Total $6.260 $620 $6.880 $ 1.100 $4,240 Required: Determine which of the Santas segments would be reportable segments using the three criteria as stipulated under U.S. GAAP. Show your calculations. Note: Students must show all calculations under the three criteria to receive maximum points available. Space is provided below.