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:

a. Revenue Test - (Just list which segments pass this test)

b. Operating Profit (Loss) test - (Just list which segments pass this test)

c. Identifiable assets test - (Just list which segments pass this test)