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, 2016, is presented in summary form as follows:

REQUIRED
1. Prepare schedules to show which of DaP's operating segments require separate disclosure under (a) the 10 percent revenue test, (b) the 10 percent asset test, and (c) the 10 percent 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 States Canada Mexico Brazi Africa Consolidated South Sales to unaffiliated customers $120,000 $13,000 S20,000 $22,000 $15,000 $190,000 10,000 $50,000 $149,000 $24,000 S20,000 22,000 $25,000 $240,000 $ 24,000 6,000 $ 8,000 5,000 $ 7,000 50,000 $150,000 $30,000 $19,000 $20,000 $31,000 $250,000 Intersegment transfers 29,000 1,000 Total revenue Operating profit Identifiable assets