XYZ Corporation has eight industry segments with sales, operating profit and loss, and identifiable assets at and for the year ended December 31, 2017, as follows: Sales to Unaffiliated Customers Sales to Affiliated Customers Profit or (Loss) Segment Assets Steel $1,350,000 $150,000 $265,000 $2,250,00 0 Auto Parts 1,200,000 --- 450,000 1,430,000 Coal Mine 600,000 450,000 (300,000) 1,200,000 Textiles 530,000 220,000 150,000 750,000 Paint 1,120,000 380,000 300,000 1,050,000 Lumber 710,000 --- (75,000) 600,000 Leisure Time 690,000 --- 110,000 450,000 Electronics 600,000 --- 300,000 670,000 Total $6,800,000 $1,200,000 $1,200,000 $8,400,000

Required: A. Identify the segments, which are reportable segments under one or more of the 10 percent revenue, operating profit, or assets tests.

B. After reportable segments are determined under the 10 percent tests, they must be reevaluated under a 75 percent revenue test before a final determination of reportable segments can be made. Under this 75 percent test, identify if any other segments may have to be reported.