PepsiCo reported the following information

(in million dollars):

Income Statement Year 1999 2000 2001 Net Income $2,505 $2,543 $2,662 Balance Sheet Year 1999 2000 2001 Accounts Receivable $2,129 $2,142 Inventories $1,192 $1,310 Prepaid Expenses $791 $752 Accounts Payable $4,529 $4,461 Corporate Income Tax, Payable $64 $183 Ignoring all other accruals, how would you adjust PepsiCo’s net income to be more cashoriented, that is, reflective of short-termaccruals?