PepsiCo’s financial statements are presented in Appendix A. Financial statements of The Coca-Cola Company are presented in Appendix B.

Instructions
  (a) Based on the information contained in the financial statements, determine the normal balance of the listed accounts for each company.

                

  (b) Identify the other account ordinarily involved when:

(1) Accounts Receivable is increased.
(2) Salaries and Wages Payable is decreased.
(3) Property, Plant, and Equipment is increased.
(4) Interest Expense is increased.