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 Sales to outside parties $8,220 $2,790 $830 $3,450 $ -0- Intersegment revenues 140 170 130 140 -0- Outside parties interest income -0- 30 10 -0- 250 Intersegment interest income -0- -0- -0- -0- 210 Operating expenses 5,090 2,100 1,390 750 20 Interest expense 80 20 170 40 110 Tangible assets 1,660 3,880 890 730 140 Intangible assets 120 480 20 60 870 Excellent, Inc. has $420,000 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.