Segment Reporting Arlo Corporation operates in five different industry sectors. Information for to each of these industry sectors is as follows: Industry Total Identifiable Operating Segment Revenue Assets Profit (Loss) East $11,000 $ 26,000 $ 29,000 North 56,000 42,000 4,000 South 17,000 9,000 (28,000) Central 10,000 (13,000) 41,000 62,000 West 14.000 2,000 List whether each of the following tests is either Passed or Failed for each of the five industry sectors listed above: Revenue Test, Identifiable Assets Test, Operating Profit (Loss) Test