Question $1-$ Segment Reporting I $(8$ marks$)$

Below are five segments used by Supreme Coffee and More Co$.$

$\backslash$table$[[$Segments$,$Revenue,Profit$($Loss$),$Assets$],[$A$,$$$300,000,$$$250,000,$$$1,500,000],[$B$,760,000,(20,000),1,600,000],[$C$,135,000,30,000,250,000],[$D$,140,000,(40,000),250,000],[$E$,125,000,30,000,300,000],[$Totals$,$$$1,460,000,$$$250,000,$$$4,000,000]]$

Required:

Applying IFRS $($i$.$e$.$ the three tests$),$ which segments are considered to be reportable segments?

Show your work.