DaP Corporation's home country is the United States, but it also has operations in Canada, Mexico, Brazil, and South Africa and reports internally on a geographic basis. Information relevant to DaP's operating-segment disclosure requirement for the year ended December 31, 2011, is presented in summary form as follows:

REQUIRED1. Prepare schedules to show which of DaP's operating segments require separate disclosure under(a) The 10% revenue test,(b) The 10% asset test, and(c) The 10% profit test.2. Which of DaP's operating segments meet at least one of the tests for segment reporting?3. Prepare a schedule to disclose DaP's segment operations from the information given.

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United South Mexico Brazil States Canada Africa Consolidated Sales to unaffiliated customers Intersegment transfers Total revenue Operating profit Identifiable assets $120,000 $13,000 $20,000 $22,000 $15,000 $190,000 29,000 11,000 10,000 $149.000 $24.000 $20,000 $22,000 $25.000 $240,000 $ 7,000 $ 6,000 $ 24,000 $150,000 $ 5,000 S 8,000 $30,000 $19,000 $20,000 $31,000 $250,000