PepsiCo, Inc. is a world leader in convenient snacks, foods, and beverages. The following are PepsiCo?s financial statements as presented in its 2013 annual report. To access PepsiCo?s complete annual report, including notes to the financial statements, follow these steps:

1.		Go to http://www.pepsico.com.
2.		Select Annual Reports and Proxy Information under the Investors tab.
3.		Select the 2013 Annual Report.
4.		The Notes to Consolidated Financial Statements begin on page 73.

The Coca-Cola Company is a global leader in the beverage industry. It offers hundreds of brands, including soft drinks, fruit juices, sports drinks and other beverages in more than 200 countries. The following are Coca-Cola?s financial statements as presented in its 2013 annual report. To access Coca-Cola?s complete annual report, including notes to the financial statements, follow these steps:

1.		Go to http://www.coca-colacompany.com.
2.		Select the Investors link near the bottom of the page, and then select Financial Reports & Information.
3.		Select the 2013 Annual Report on Form 10-K.
4.		The Notes to Consolidated Financial Statements begin on page 79.

Based on the information contained in these financial statements, determine each of the following for each company.

The percentage increase (decrease) in net sales and net income from 2012 to 2013. (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Round answers to 1 decimal place, e.g. 15.2.)

		PepsiCo		Coca-Cola Company
Percentage increase/decrease in net sales		%		%
Percentage increase/decrease in net income		%		%