PepsiCo, Inc.’s financial statements are presented in Appendix B. Financial statements of The Coca-Cola Company are presented in Appendix C. Instructions for accessing and using the complete annual reports of PepsiCo and Coca-Cola, including the notes to the financial statements, are also provided in Appendices B and C, respectively.

Instructions

Based on information contained in these financial statements, determine the following for each  company.

(a) Net increase (decrease) in property, plant, and equipment (net) from 2012 to 2013.

(b) Increase (decrease) in selling, general, and administrative expenses from 2012 to 2013.

(c) Increase (decrease) in long-term debt (obligations) from 2012 to 2013.

(d) Increase (decrease) in net income from 2012 to 2013.

(e) Increase (decrease) in cash and cash equivalents from 2012 to 2013.