The following data for 2021 relate to Hay Industries, a worldwide conglomerate. Sales to unaffiliated Intersegment sales Operating profit Identifiable assets customers (loss) Food $ 300,000 $50,000 $ 45,000 $ 310,000 Chemical 110,000 40,000 23,000 150,000 Textiles 65,000 5,000 (8,000) 60,000 Furniture 48,000 9,000 40,000 Beverage 62,000 10,000 18,000 60,000 Oil 15,000 (2,000) 25,000 Cost of goods sold Operating expenses Food $ 91,500 ? Chemical 38,100 ? Textiles 23,400 54,600 Furniture 11,700 27,300 Beverage 16,100 ? Oil 5,100 11,900 REQUIRED: Answer the following questions related to Hay's required segment disclosure and show computations: a) Determine which of the operating segments are reportable based on the: i. Revenue test ii. Operating profit (loss) test. iii. Identifiable assets test. b) Is additional reportable segment under 75% revenue test is satisfied? Show the computations. c) Prepare the necessary operating segment disclosures required by IFRS