Link Company is a furniture manufacturer. For internal reporting purposes, products are grouped into seven categories, which are reported separately to the executives and board of directors. Following are the categories and their revenues, profit/loss, and identifiable net assets for 2023: Category Beds Revenues Profit/loss Identifiable Net Assets 600,000 90,000 500,000 Bureaus 650,000 (40,000) 550,000 Sofas 250,000 25,000 250,000 Dining tables/chairs 275,000 50,000 400,000 Hutches 225,000 (20,000) 200,000 Tables 200,000 34,000 150,000 Desks 700,000 150,000 475,000 Total 2,900,000 289,000 2,525,000 What segments would Link need to report for 2023? How would they be reported?