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For PepsiCo for the most the recent year 2020 , explain the conceptual difference between net income and the change in cash and equivalents. In

For PepsiCo for the most the recent year 2020, explain the conceptual difference between net income and the change in cash and equivalents. In other words, why is the profit or loss of PepsiCo different from the change in their cash and equivalents account?

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