C2. Blanton Corporation is comprised of five operating segments.Information about each of these segments is as follows (inthousands):

	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						-						-						11
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		4						3						-						-						-

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Required:

A) Which operating segments are reportable under the revenuetest?

B) What is the total amount of revenues in applying the revenuetest?

C) Which operating segments are reportable under the profit orloss test?

D) In applying the profit or loss test, what is the minimumamount an operating segment must have in order to meet the profitor loss test for a reportable segment?

E) Which operating segments are reportable under the assettest?

F) In applying the asset test, what is the minimum amount anoperating segment must have in order to meet the asset test for areportable segment?

G) Which operating segments are reportable?

H) According to the test results for reportable segments, isthere a sufficient number of reported segments or should anyadditional segments also be disclosed? Explain the reason for yourconclusion.