PepsiCo, Inc.’s financial statements are presented in Appendix B. Financial statements of The Coca-Cola Company are presented in Appendix C. The complete annual reports of PepsiCo and Coca-Cola, including the notes to the financial statements, are available at each company’s respective website.

Instructions
Based on information contained in these financial statements, determine the following for each company.
a. Net increase (decrease) in property, plant, and equipment (net) from 2014 to 2015.
b. Increase (decrease) in selling, general, and administrative expenses from 2014 to 2015.
c. Increase (decrease) in long-term debt (obligations) from 2014 to 2015.
d. Increase (decrease) in net income from 2014 to 2015.
e. Increase (decrease) in cash and cash equivalents from 2014 to 2015.