The information that follows is for Cob Company at and for the year ended December 31, 2011. Cob's operating segments are cost centers currently used for internal planning and control purposes. Amounts shown in the Total Consolidated column are amounts prepared under GAAP for external reporting. (Data are in thousands of dollars.)

Amounts have been eliminated the income data given:REQUIRED1. Prepare a schedule to determine which of Cob's operating segments are reportable segments under(a) The 10% revenue test,(b) The 10% operating-profit test, and(c) The 10% asset test.2. Prepare a schedule to show how Cob's segment information would be disclosed under the provisions of FASB ASC Topic280.

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Food Packing Industry Textile Foreign Operations All Other Total Industry Industry Industries Corporate Consolidated Income Statement Sales to unaffiliated $950 $300 $250 $400 $500 $2,400 customers Income from equity investees Cost of sales to unaffiliated 100 (250) (75) (600) (200) (175) (150) (350) (125) (75) (1,500) (600) (20) (150) customers $ (25) Operating expense Interest expense Income taxes Noncontrolling interest (75) (30) $ 200 expense Income (loss) $ 75 $ 50 $ 75 $ ( 25) $150 $(25) Food Industry Packing Industry Textile Foreign Operations Industries Corporate All Other Total Industry Consolidated Assets $ 75 $ 25 $300 $100 $100 $225 $ 825 1,350 Current assets Plant assets-net Advances 400 400 250 100 175 25 50 25 50 Equity investments Total assets 1,000 $1,100 1,000 $3,175 $750 $500 $200 $350 $400 Intersegment Transfers Sales Purchases $ 60 $100 $ 60 $ 25 $ 30 $ 50 S 75