SECTION 2. SEGMENT REPORTING.

Blanton Corporation is comprised of five operating segments. Information about each of these segments is as follows (in thousands):

	Linens	Kitchen	Grocery	Furniture	Stationery
Sales to outsiders	$47	$253	$22	$61	$14
Intersegment transfers	2	13	7	15	12
Interest revenue outsiders	1	-	2	4	-
Interest revenue intersegment	-	3	-	-	1
Operating expenses outsiders	58	207	20	51	13
Operating expenses intersegment	1	10	3	8	11
Interest expense	-	6	-	1	-
Income taxes	(2)	5	2	3	12
Tangible assets	9	58	9	6	4
Intangible assets	-	-	2	4	-
Intersegment loans receivable	-	30	-	-	4

Required: Show all Steps

a. Which operating segments are reportable under the revenue test?

b Which operating segments are reportable under the profit or loss test?

c. Which oprating segrments are reportable under the asset test?

b.