Gollum Ltd Provides the Following Segment Information There Are No Inter-Segment Sales

Multiple Choice

Gollum Ltd provides the following segment information: $\begin{array}{|l|r|}\hline &\text { Segment result } \\&(\$ 000) \\\hline \text { Business segment: } & \\\hline \text { Industrial manufacturing } & (90) \\\hline \text { Project consulting } & 140 \\\hline \text { Mechanical engineering } & 20 \\\hline \text { Retailing } & (15) \\\hline \text { Agriculture } & 70 \\\hline \text { Geographical segment: } & \\\hline \text { Australia } & 100 \\\hline \text { Pacific Islands } &40 \\\hline \text { US } &(15) \\\hline\end{array}$ There are no inter-segment sales.Which of the segments are reportable applying only the segment result test?

A) industrial manufacturing, project consulting, retailing, agriculture; geographical segments: Australia, Pacific Islands, US.
B) business segments: industrial manufacturing, project consulting; geographical segments: Australia.
C) business segments: industrial manufacturing, project consulting, mechanical engineering, retailing, agriculture; geographical segments: Australia, Pacific Islands, US.
D) business segments: industrial manufacturing, project consulting, agriculture; geographical segments: Australia, Pacific Islands.