Problem 3 (6 Marks) Utah Ltd. is a diversified corporation which has developed the following information about its five segments: A B C D E Total sales $200,000 $ 850,000 $150,000 $ 160,000$ 290,000 Operating profit (loss)(125,000)240,000 20,000 (150,000) (5,000) Total assets 800,000 2,900,000 600,000 1,700,000 2,800,000 Instructions Identify which segments would be considered as reportable segments by applying the following tests: a. revenue test b. operating profit or loss test c. assets test