The Coca-Cola Company and PepsiCo, Inc. provide refreshments to every corner of the world. Suppose selected data from the 2014 consolidated financial statements for The Coca-Cola Company and for PepsiCo, Inc. are presented here (in millions).

			Coca-Cola			PepsiCo
	Total current assets		$17,551			$12,571
	Total current liabilities		13,721			8,756
	Net sales		30,990			43,232
	Cost of goods sold		11,088			20,099
	Net income		6,824			5,946
	Average (net) accounts receivable for the year		3,424			4,654
	Average inventories for the year		2,271			2,570
	Average total assets		44,595			37,921
	Average common stockholders