Coca-Cola reported the following information (in million dollars):

Income Statement

2003 2004 2005

Net Income $4,347 $4,847 $4,872

Balance Sheet

Year 2003 2004 2005

Accounts Receivable $2,244 $2,281

Inventories $1,420 $1,424

Prepaid Expenses $1,849 $1,778

Accounts Payable $4,403 $4,493

Loans Payable $4,531 $4,518

Current Maturities

of Long-Term Debt $1,490 $28

Corporate Income Tax,

Payable $709 $797

Ignoring all other accruals, how would you adjust Coca-Colas net income to be more cash-oriented, that

is, reflective of short-term accruals?