Segment Reporting Carlton Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment W X Y Z Total Operating Identifiable Revenue Profit (Loss) Assets $ 75,000 $ 15,000 $ 157,000 15,000 3,000 83,000 27,000 (2,000) 21,000 12,000 1,000 28,000 $ 129,000 $ 17,000 $ 289,000 Instructions: Determine which of the operating segments are reportable based on the: (a) Revenue test. (JUST LIST WHICH SEGMENTS PASS THIS TEST) (b) Operating profit (loss) test. (JUST LIST WHICH SEGMENTS PASS THIS TEST) (c) Identifiable assets test. (JUST LIST WHICH SEGMENTS PASS THIS TEST)