The Following Information Is Provided for Gandalf Ltd Which Segments Are Reportable According to the Guidelines Provided in |

The following information is provided for Gandalf Ltd: $$\begin{array} { | l | r | r | r | } \hline \text { Business segment } & \begin{array} { l } \text { Segment revenue } \\( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment result } \\( \$ 000 ) \end{array} & \begin{array} { l } \text { Segment assets } \\( \$ 000 ) \end{array} \\\hline \text { Retailing } & 200 & 80 & 3000 \\\hline \text { Light manufacturing } & 1650 & ( 2600 ) & 2500 \\\hline \text { Mining } & 700 & 250 & 1000 \\\hline \text { Marine transport } & 3700 & 945 & 6000 \\\hline \text { General insurance } & 2320 & 1175 & 2500 \\\hline \text { Total } & 8570 & ( 150 ) & 15000 \\\hline\end{array}$$ Which segments are reportable according to the guidelines provided in AASB 8?

A) retailing, marine transport, general insurance
B) retailing, heavy manufacturing, marine transport, general insurance
C) retailing, light manufacturing, marine transport, general insurance
D) retailing, light manufacturing, mining, marine transport, general insurance