You are analyzing the change in accruals of two consumer goods companies, Walmart Inc. and The Coca-Cola Company, from fiscal year 2022 to fiscal year 2023.

Requirements:

1. Walmart reported total accruals of $10 billion for fiscal year 2022 and $12 billion for fiscal year 2023. Coca-Cola reported total accruals of $8 billion for fiscal year 2022 and $10 billion for fiscal year 2023.
2. Calculate the change in accruals for both Walmart and Coca-Cola.
3. Analyze and discuss the reasons for the changes in accruals for Walmart and Coca-Cola, considering factors such as revenue growth, operating expenses, and accounting policies.