The following alphabetical list of accounts was adopted from a recent PepsiCo annual report. Use these accounts to create Pepsi’s income statement. 

Amortization of intangible assets ………………….. 147

Cost of sales ………………………………...........……. 13,406

Discontinued operations, net of tax* ………………. 38

Interest expense …………………………...........……….. 167

Interest income ………………………….............…………. 74

Net revenue …………………………….............……… 29,261

Other income …………………………............…………… 380

Other operating expenses ……………...……………. 150

Provision for income taxes ………………....………. 1,372

Selling, general, and administrative expenses … 10,299