The Coca-Cola Company	Amount ($)
Revenue	33,014,000,000
Cost of Goods Sold (COGS)	13,440,000,000
Selling, General, and Administrative (SG&A)	15,152,000,000
Interest Expense	1,000,000,000
Other Income	950,000,000
Income Tax Expense	2,800,000,000

Requirements:

1. Prepare a comprehensive profit and loss account for The Coca-Cola Company.
2. Calculate the net income for The Coca-Cola Company.
3. Discuss the efficiency of Coca-Cola's SG&A expenses in supporting revenue generation and profitability.