You are compiling the consolidated financial statements for Winsor Corporation International. The corporations accountant, Anthony Reese, has provided you with the segment information shown below. Note 7: Major Segments of Business WCI conducts funeral service and cemetery operations in the United States and Canada. Substantially all revenues of WCIs major segments of business are from unaffiliated customers. Segment information for fiscal 2021, 2020, and 2019 follows. (thousands) Funeral Floral Cemetery Real Estate Dried Whey Limousine Consolidated Revenues 2021 $302,000 $10,000 $ 73,000 $ 2,000 $7,000 $12,000 $406,000 2020 245,000 6,000 61,000 4,000 4,000 4,000 324,000 2019 208,000 3,000 42,000 3,000 1,000 3,000 260,000 Operating Income 2021 74,000 1,500 18,000 (36,000) 500 2,000 60,000 2020 64,000 200 12,000 (28,000) 200 400 48,800 2019 54,000 150 6,000 (21,000) 100 350 39,600 Capital Expenditures 2021 26,000 1,000 9,000 400 300 1,000 37,700 2020 28,000 2,000 60,000 1,500 100 700 92,300 2019 14,000 25 8,000 600 25 50 22,700 Depreciation and Amortization 2021 13,000 100 2,400 1,400 100 200 17,200 2020 10,000 50 1,400 700 50 100 12,300 2019 8,000 25 1,000 600 25 50 9,700 Identifiable Assets 2021 334,000 1,500 162,000 114,000 500 8,000 620,000 2020 322,000 1,000 144,000 52,000 1,000 6,000 526,000 2019 223,000 500 78,000 34,000 500 3,500 339,500 Determine which of the above segments must be reported separately and which can be combined under the category Other. Then, write a one-page memo to the companys accountant, Anthony Reese, explaining the following. (a) What segments must be reported separately and what segments can be combined. (b) What criteria you used to determine reportable segments. (c) What major items for each must be disclosed.