The Coca-Cola Company and PepsiCo, Inc. provide refreshments to every corner of the world. Selected data from hypothetical consolidated financial statements for The Coca-Cola Company and for PepsiCo, Inc. are presented here (in millions). Coca-Cola PepsiCo Total current assets $18,251 $13,071 Total current liabilities 14,221 9,156 Net sales 32,190 44,932 Cost of goods sold 11,488 20,899 Net income 7,124) 6,146 Average (net) accounts receivable for the year 3,524 4,854 Average inventories for the year 2,371 2,670 Average total assets 46,395 39,421 Average common stockholders' equity 23,536 15,156 Average current liabilities 13,855 9.172 Average total liabilities 22,860 24,366 Total assets Total liabilities 50,571 41,448 24,872 23,944 Income taxes 2,120 2,200 Interest expense 370 413 Net cash provided by operating activities 8,486 7,096 Capital expenditures 2,073 2,228 Cash dividends 4,000 2,832