ABC Corp. is organized into four operating segments. The following segment information was generated by the internal reporting system in 2013: Revenues from Outsiders $ 1,680,000 1,260,000 1,400,000 1,120,000 Cards Calendars Clothing Books Intersegment Revenues S 140,000 280,000 Operating Expenses $ 1,260,000 1,890,000 980,000 1,078,000 UST 70,000 Required: 1. Prepare the profit or loss test to determine which of these segments was separately reportable. (3 marks) 2. Using appropriate testing procedure, what is the total number of segment that are going to be separately reported? (2 marks) BDY, SHA