On January 1, 2021, Pepsi purchased a new office complex for $400. The office building has a physical life of 40 years, at which point it will have zero residual value. However, Pepsi expects to use the building for only 30 years, at which point it will have a residual value of $100. Pepsi uses the one-and-a-half (150%) declining balance method to account for assets such as this. While all entries during 2021 were correctly made, Pepsi made no entry for depreciation in 2022. If needed adjustments were made to correct the error, what would be the change to these reported amounts.

a) Total Assets as of December 31, 2022?

b) Total Equity as of December 31, 2022? c) Net Income Attributable to PepsiCo for the year ended December 31, 2022?