Fireside Corporation is organized into four operating segments. The internal reporting system generated the following segment information:

Revenues from
Outsiders

Intersegment
Transfers

Operating
Expenses

Cards

$1,200,000

$100,000

$900,000

Calendars

900,000

200,000

1,350,000

Clothing

1,000,000

–0–

700,000

Books

800,000

50,000

770,000

The company incurred additional operating expenses (of a general nature) of $700,000.

What is the profit or loss of each of these segments? Perform the profit or loss test to determine which of these segments is separately reportable.