PepsiCo offers sales incentives to its customers, as discussed in Note 2, "Our Significant Accounting Policies" (Appendix A). Review the note and discuss the percentage effects of the incentives on total revenues reported by the firm for Year 2 through Year 4. Explain why PepsiCo reports the customer sales incentives as a direct adjustment to sales revenues rather than as an increase in marketing and promotion expenses on the firm's income statement.