Data for the seven operating segments of Amalgamated Products follow: Segments Revenues Segment Profit (Loss) Segment Assets Electronics $ 42,000 $ (8,600 ) $ 73,000 Bicycles 105,000 30,400 207,000 Sporting Goods 53,000 (4,900 ) 68,000 Home Appliances 147,000 23,000 232,000 Gas and Oil Equipment 186,000 11,700 315,000 Glassware 64,000 (19,100 ) 96,000 Hardware 178,000 38,600 194,000 Total $ 775,000 $ 71,100 $ 1,185,000 Included in the $105,000 revenue of the Bicycles segment are sales of $25,000 made to the Sporting Goods segment. Required: a. Which segments are separately reportable
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