Data for the seven operating segments of Illiana Products follow:

Segments	Revenues	Segment Profit (Loss)	Segment Assets
Electronics	42000	-8600	73000
Bicycles	105000	30400	207000
Sporting Goods	53000	-4900	68000
Home Appliances	147000	23000	232000
Gas and Oil Equipment	186000	11700	315000
Glassware	64000	-19100	96000
Hardware	178000	38600	194000
Total	775000	71100	1185000

Included in the $105,000 revenue of the Bicycles segment are sales of $25,000 made to Sporting Goods segment.

Required:

a. Which segments are separately reportable?

Segment	Revenue	Profit (Loss)	Assets
Electronics
Bicycles
Sporting Goods
Home Appliances
Gas and Oil
Glassware
Hardware
Segment revenue greater than:	77500
Segment profit or loss greater than:	10370
Segment Profit	103700	10370
Segment Loss	-32600	-3260
Segment assets greater than:	118500