Finney Company's condensed income statement is presented below:

revenues		$1,000,000
expenses
cost of goods sold	$500,000
operating and administrative expenses	$300,000
Depreciation expense	$60,000	$860,000
Income before taxes		$140,000
income tax expense		$29,400
net income		$110,600
Earnings per share (100,000)		$1.11

The following data is compiled relative to Finney's operating Segments:

	Percent identified with Segment
	hotels	grains	Candy
revenues	42%	50%	8%
cost of goods sold	48%	49%	3%
operating and administrative expense	35%	50%	15%
depreciation expense	46%	42%	12%

Included in the amounts allocated to each segment on the above percentages are the following expenses which relate to general corporate activities:

		Operating Segment
	Hotels	Grains	candy	totals
operating and administrative expense	$15,000	$10,000	$4,000	$29,000
depreciation expense	$3,500	$5,000	$4,500	$13,000

Instructions:

(a) prepare a schedule showing the amounts distributed to each segment

(b) based only on the above information, which segments must be reported and why?