Theo Ltd has four operating segments that the chief operating decision maker reviews when making assessments regarding performance and evaluating and making resource allocation decisions. Details concerning these operating segments for the year ending 30 June 2019 are as follows:

	Total Sales $	Profit before Tax $	Assets $
Mining	127 500	-27 000	500 000
Chemicals	5 000	1 000	50 000
Clothing	175 000	16 500	2 000 000
Food	75 000	9 000	875 000

Additional Information

While sales of food are primarily external and within Australia, there was a total of $12 500 inter-segment sales to the clothing segment and these sales generated a profit of $4 000. No other segments are involved in inter-segment sales.

Required

Determine which segments are reportable segments in accordance with the provisions of AASB 8, showing all workings to support your conclusions.