PepsiCo’s financial statements are presented in Appendix A. Financial statements for The Coca-Cola Company are presented in Appendix B.

Instructions
Based on information contained in these fi nancial statements, determine the following for each company.
  (a) Net increase (decrease) in property, plant, and equipment (net) from 2008 to 2009.
  (b) Increase (decrease) in selling, general, and administrative expenses from 2008 to 2009.

  (c) Increase (decrease) in long-term debt (obligations) from 2008 to 2009.
  (d) Increase (decrease) in net income from 2008 to 2009.
  (e) Increase (decrease) in cash and cash equivalents from 2008 to 2009.