PepsiCo, the beverage and food conglomerate, reported net income of $4,212 million for 2004 and $5,054 million

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PepsiCo, the beverage and food conglomerate, reported net income of $4,212 million for 2004 and $5,054 million in (levered) cash flow from operations. How much of the net income reported was accruals? PepsiCo reported the following in the investment section of its cash flow statement for 2004:
Capital spending ............... (1,387)
Sales of property, plant, and equipment ...... 38
Acquisitions and investments in affiliates ...... (64)
Divestitures ................. 52
Short-term investments, by maturity:
More than three months purchases ......... (44)
More than three months maturities ......... 38
Three months or less, net ............ (963)
Net cash used for investing activities ........ (2,330)
How much did PepsiCo invest in operations during 2004?

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