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 financial statements, determine the following for each company.

(a) Net increase (decrease) in property, plant, and equipment (net) from 2009 to 2010.

(b) Increase (decrease) in selling, general, and administrative expenses from 2009 to 2010.

(c) Increase (decrease) in long-term debt (obligations) from 2009 to 2010.

(d) Increase (decrease) in net income from 2009 to 2010.

(e) Increase (decrease) in cash and cash equivalents from 2009 to 2010.
Real-World Focus