1. Segment Reporting Arlo Corporation operates in five different industry sectors. Information for to cach of these industry sectors is as follows: Industry Total Identifiable Operating Segment Revenue Assets Profit (Loss) East $62.000 $ 26,000 $ 29,000 North 56.000 9,000 4.000 South 17.000 42.000 ( 28.000) Central 41,000 10,000 (13,000) West 11,000 14.000 2,000 List whether each of the following tests is either Passed or Failed for each of the five industry sectors listed above: Revenue Test. Identifiable Assets Test, Operating Profit (Loss) Test. 2. Interim Reporting - Income Taxes Zest Cmpany reported the following data for the first three quarters of 2020: Income Before Income Taxes Annual Tax Rate Quarter 1 S820.000 26% 2 $300,000 20% 3 $400.000 24% Calculate the quarterly income tax expense that Zest must report for each of the three quarter