To manage its operations, Excellent, Inc. reports to top management on five different segments which are consolidated appropriately for the annual financial statements. Information about each segment included in the current year's consolidated statements appears in the table below (in 000's): Tarps Seats Shades Benches Finance $8,220 $2,790 $830 $1,450 $-0- Sales to outside parties Intersegment revenues 140 170 130 140 -0- -0- 30 10 -0- 250 Outside parties interest income Intersegment interest income -0- -0- -0- -0- 210 Operating expenses 5,090 2,100 1,390 750 20 Interest expense 80 20 170 40 Tangible assets 1,620 3,880 690 730 Intangible assets 120 480 20 60 Excellent, Inc. has $530,000 of corporate expenses that it does not allocate to the segments. Carry out a. the revenue test, b. the profit and loss test, and c. the asset test to determine which segments are separately reportable. Clearly show the results of each test and your decision on each test. 110 140 870