Com Presented below are four segments that have been identified by Haley Productions: Operating Segments Total Revenue Profit (Loss) Identifiable Assets A $255,000 $30,000 $900,000 B 600,000 (38,000) 800,000 C 225,000 6,000 450,000 D 90,000 4,100 225,000 Determine which of the operating segments are reportable based on the following: 22. Revenue Test - (Just list which segments pass this test) 23. Operating Profit (Loss) test - (Just list which segments pass this test) 24. Identifiable assets test - (Just list which segments pass this test) Unruh Corp. and its divisions are engaged solely in manufacturing operations. The following data pertain to the segments in which operations were conducted for the year ended December 31, 2018. Assets Industry Revenue Profit 12/31/18 A $ 8,000,000 $1,320,000 $16,000,000 B 6,400,000 1,120,000 14,000,000 4,800,000 960,000 10,000,000 2,400,000 440,000 5,200,000 E 3,400,000 540,000 5,600,000 F 1.200,000 180,000 2.400,000 $26,200.000 $4,560.000 $53,200,000 25. In its segment information for 2018, how many reportable segments does Unruh have? (After doing all tests Revenue test, Operating profit test, Identifiable asset test & combined sales test) - (Answer = Number of reportable segments = 0,1,2,3,4,5,or 6)