Operating profits and losses for the seven industry segments of Cullumber Corporation are:

Penley $94 Cheng $(18 )
Konami (41 ) Takuhi 34
KSC 27 Molina 136
Red Moon 50

Based only on the operating profit (loss) test, which industry segments are reportable?

Penley   ReportableNot Reportable Cheng   ReportableNot Reportable
Konami  ReportableNot Reportable Takuhi   ReportableNot Reportable
KSC   ReportableNot Reportable Molina  ReportableNot Reportable
Red Moon ReportableNot Reportable