Common-Size Income Statements. PepsiCo, Inc. reported the following in-come statements: PEPSICO, INC.Income Statement For the Years Ended December Year 2 and Year 1(in millions) Year 2 Year 1

Sales revenue. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $39,474 $35,137

Cost of goods sold. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 18,038 15,762

Gross profit. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 21,436 19,375

Selling and administrative expenses . . . . . . . . . . . . . . . . . 14,266 12,873

Income from operations . . . . . . . . . . . . . . . . . . . . . . . . . . . 7,170 6,502

Interest expense. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . (224) (239)

Interest income. . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 125 173

Other income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 560 553

Income before income taxes . . . . . . . . . . . . . . . . . . . . . . . 7,631 6,989

Income tax expense . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . 1,973 1,347

Net income . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . . $ 5,658 $ 5,642

Prepare a Year 2 and Year 1 common-size income statement for PepsiCo, Inc.