1. Perform the Sales Segment Test and state the reportable segments.

2. Perform the Profit/Losses Test and state the reportable segments.

3. Perform the Assets Test and state the reportable segments.

4. Perform any other test deemed necessary to report segments.

3. (25 pts) Immenso Company has several divisions as shown below with data to determine reportable segments. Divisions Arf Barf Charf Darf Sales External $ 50,000 $ 50,000 $ 30,000 $ Sales Internal $ 30,000 $ 90,000 $ 10,000 $ Total Sales $ 80,000 $ 140,000 $ 40,000 $ Farf 20,000 $ 50,000 $ 70,000 $ Total 20,000 $ 170,000 20,000 $ 200,000 40,000 $ 370,000 Profits/Losses $ 35,000 $ (55,000) $ 19,000 $ (45,000) $ (10,000) $ (56,000) Identifiable Assets Corporate Allocated Assets $ $ 200,000 $ 50,000 $ 250,000 $ 150,000 $ 40,000 $ 75,000 $ 30,000 $ 300,000 $ 40,000 $ 40,000 $ 50,000 $ 765,000 210,000 975,000 $ 190,000 $ 105,000 $ 340,000 $ 90,000 $