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		$26,373.9			$14,711
	Total current liabilities		13,881			8,916
	Net sales		31,181			45,733
	Cost of goods sold		11,182.6			19,383
	Net income		6,331			5,854
	Average (net) accounts receivable for the year		3,584			4,814
	Average inventories for the year		2,431			2,730
	Average total assets		44,755			38,081
	Average common stockholders equity		22,796			14,716
	Average current liabilities		13,515			8,932
	Average total liabilities		22,120			23,626
	Total assets		48,831			40,008
	Total liabilities		20,997			26,005
	Income taxes		2,200			2,260
	Interest expense		515			557
	Net cash provided by operating activities		8,346			6,956
	Capital expenditures		2,153			2,288
	Cash dividends		3,960			2,892

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
(1)		Profit margin			%			%
(2)		Asset turnover
(3)		Return on assets			%			%
(4)		Return on common stockholders equity			%			%