Windsor Company is involved in four separate industries. The following information is available for each of the four industries. Operating Segment = Total Revenue $63,278 10,900 27,275 7,647 $109,100 Operating Profit (Loss) $14,930 2,380 (2,980) 1,070 x Identifiable Assets $155,962 77,981 18,823 16,134 $268,900 3 N $15,400 Determine which of the operating segments are reportable based on the: Reportable Segments (a) Revenue test. (b) Operating profit (loss) test. (c) Identifiable assets test