Mer Corporation has five major operating segments and operates in both domestic and foreign markets. Mer is organized internally on an industry basis. Information about its revenue from operating segments and foreign operations for 2016 is as follows (in thousands):

A Japanese subsidiary of Mer operates exclusively in the soft drink market. All other foreign operations are carried out through Canadian subsidiaries, none of which are included in the soft drink business.
Only the soft drink and distilled spirits segments are reportable segments under the asset and operating-profit tests for segments.
REQUIRED
1. Determine which industry segments are reportable segments under the revenue test for segment reporting. Assume no further aggregation is possible. Would the possible aggregation of smaller segments change your response?
2. Prepare a schedule suitable for disclosing Mer's revenue by segment for 2016, assuming no further aggregation is possible.
3. Prepare a schedule suitable for disclosing Mer's revenue by geographic area for 2016.

SALES TO UNAFFILIATED CUSTOMERS Domestic Foreign $30 250 50 Total Foods Soft drinks Distilled spirits Cosmetics Packaging Other (four minor segments) $150 650 500 200 110 240 $1,850 $180 900 550 200 110 240 $2,180 $330 SALES TO AFFILIATED CUSTOMERS Domestic Total $30 160 20 Foreign S30 160 Foods Soft drinks Distilled spirits Cosmetics Packaging Other (four minor segments) $20 10 10 $200 $20 $220