Whispering Company is involved in four separate industries. The following information is available for each of the four industries. Operating Total Operating Profit Identifiable Segment Revenue (Loss) Assets $62,176 $15,130 $178,176 10,710 2,400 89,088 26,800 (3,020) 21,504 7,514 1.090 18,432 $107,200 $15,600 $307,200 Determine which of the operating segments are reportable based on the Reportable Segments (a) (b) (c) Revenue test. Operating profit (loss) test. Identifiable assets test