"The analysis of receivables plays an important role in the analysis of revenue recognition." (Young, et al.,2019) From the sheets Pepsi has been increasing it sales from customers. They have been generating sales and collecting on their revenue and have also increased sales compared to previous years.

Young, S.D., Cohen, J., & Bens, D. A. (2019). Corporate financial reporting and analysis: A global perspective (4th ed.) Wiley