Question on the picture below

P 15-3 Apply threshold test Ferd CA is a company that has 5 operating segments. Information regarding the operating segments is as follows: A B C D E Sales to unaffiliated customer $500,000 $100,000 $720,000 $40,000 $20,000 Total sales 600,000 110,000 730,000 740,000 30,000 Expenses 650,000 80,000 900,000 800,000 10,000 Identifiable assets 1,200,000 450,000 1,800,000 400,000 100,000 Identifiable liabilities 200,000 300,000 1,400,000 50,000 90,000 REQUIRED 1. Which of the segments require separate disclosure under the a. Revenue test? b. Asset test? c. Operating profit test? 2. Do additional reportable segments need to be identified