Please find excerpts of Coca-Cola's annual report below. Use the information contained in those excerpts, as well as the assumptions listed below to answer the following questions. Assumptions: No impairments of property, plant and equipment have been recorded over the years. The item "Significant (gains)/losses on sales of assets- net" includes gains and losses on sales of assets other than property, plant and equipment. All acquisitions of property, plant and equipment were paid for in cash and all sales of property, plant and equipment were collected in cash. Please ignore "Depreciation for leasehold improvements" in answering the questions below. Please ignore any effects that the acquisition or disposal of other companies may have had in property, plant and equipment. Also ignore the effects of any foreign currency exchange rate movements. a) What is the net book value of property, plant and equipment at the end of fiscal year 2013? (4 marks) b) Coca-cola sold some property, plant and equipment during fiscal year 2013. How much cash did Coca-Cola collect from that sale? (6 marks) c) What was the original acquisition cost of the property, plant and equipment sold during fiscal year 2013? (10 marks) d) Did Coca-Cola realize a gain or a loss in the sale? Please quantify. (14 marks) e) Assume that new accounting rules would require all leases to be accounted for as Capital leases. What will be the impact of the new lease accounting rules on Coca- Cola's assets and liabilities? You do not need to quantify your answer. (8 marks) ( If you visit the World of Coca-cola in Atlanta, you will find a vault containing the secret recipe for Coca-Cola. Where is the value of that recipe included in Coca- Cola's financial statements? (8 marks) (total of 50 marks)