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The Hardware operating segment of Bloom Corporation has the following revenues for the year ended December 3 1 , 2 0 2 1 : Sales

The Hardware operating segment of Bloom Corporation has the following revenues for the year ended December 31,2021:
Sales to outsiders $ 417,000
Intersegment transfers 23,000
Interest revenue outsiders 7,000
Interest revenue intersegment loans 33,000
For purposes of the revenue test, what amount will be used as total revenues of the Hardware operating segment?
Multiple Choice
$417,000.
$440,000.
$424,000.
$460,000.
$480,000.

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