Straub Diversified Company has five different operating segments. None of these segments makes sales to the other segments. The company has total assets of $155,000 at the end of 2007 and lists the following condensed income statement for 2007:
Sales ........ $100,000
Operating expenses ... (72,000)
Pretax income ...... $ 28,000
Income taxes ..... (8,400)
Net income ....... $ 19,600
In preparing its segmental reporting schedule, the company determined that it has $7,000 of general corporate expenses and $10,000 of general corporate assets. It also developed the following information for each of its five segments:

Required
On the basis of the preceding information:
1. Determine which segments are reportable operating segments (justify your conclusions).
2. Prepare a schedule that reports on the revenues, profit, and assets of the reportable operating segments and the remaining segments of the Straub Diversified Company for 2007. Reconcile these amounts to the related totals on the income statement and to total assets. Notes to the schedule are notnecessary.

Segment 3 2 5 Sales 9,200 8,800 S 9,000$63,900 S 9, 100 Segment prof 3,300 3,200 3,400 21,500 3,600 Segment assets 5,100 13,900 14,300 87,900 13,800