To manage its operations, Gamer Company 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): Tools $8,220 140 Finance S-0- Batteries Adhesives $2,790 $830 170 130 30 10 -0- 2.100 1.390 20 170 3,880 690 470 Sales to outside parties Intersegment revenues Outside parties interest income Intersegment interest income Operating expenses Interest expense Tangible assets Intangible assets Plastics $450 140 -0- -O- 750 40 730 60 250 210 20 5,090 80 1,620 90 110 140 870 Gamer Company has $310,000 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