Compute each companys (a) current cash debt coverage, (b) cash debt coverage, (c) current ratio, (d) acid-test ratio, (e) accounts receivable turnover, and (f) inventory turnover for 2017. (Round answers to 2 decimal places, e.g. 52.75.)

	2017
Net Revenue	$63,525
Cost of sales	28,785
Gross profit	34,740
Selling, general and administrative expenses	24,231
Venezuela impairment charges
Operating Profit	10,509
Interest expense	(1,151)
Interest income and other	244
Income before income taxes	9,602
Provision for income taxes (See Note 5)	4,694
Net income	4,908
Less: Net income attributable to noncontrolling interests	51
Net Income Attributable to PepsiCo	$4,857
Net Income Attributable to PepsiCo per Common Share
Basic	$3.40
Diluted	$3.38
Weightedaverage common shares outstanding
Basic	1,425
Diluted	1,438
Cash dividends declared per common share	$3.1675

Consolidated Balance Sheet PepsiCo, Inc. and Subsidiaries December 30, 2017 and December 31, 2016 (in millions except per share amounts)
	2017
ASSETS
Current Assets
Cash and cash equivalents	$10,610
Shortterm investments	8,900
Accounts and notes receivable, net	7,024
Inventories	2,947
Prepaid expenses and other current assets	1,546
Total Current Assets	31,027
Property, Plant and Equipment, net	17,240
Amortizable Intangible Assets, net	1,268
Goodwill	14,744
Other nonamortizable intangible assets	12,570
Nonamortizable Intangible Assets	27,314
Investments in Noncontrolled Affiliates	2,042
Other Assets	913
Total Assets	$79,804
LIABILITIES AND EQUITY
Current Liabilities
Shortterm debt obligations	$5,485
Accounts payable and other current liabilities	15,017
Total Current Liabilities	20,502
LongTerm Debt Obligations	33,796
Other Liabilities	11,283
Deferred Income Taxes	3,242
Total Liabilities	68,823
Commitments and contingencies
Preferred Stock, no par value	41
Repurchased Preferred Stock	(197)
PepsiCo Common Shareholders' Equity
Common stock, par value 1 per share (authorized 3,600 shares, issued, net of repurchased common stock at par value: 1,420 and 1,428 shares, respectively)	24
Capital in excess of par value	3,996
Retained earnings	52,839
Accumulated other comprehensive loss	(13,057)
Repurchased common stock, in excess of par value (446 and 438 shares, respectively)	(32,757)
Total PepsiCo Common Shareholders' Equity	11,045
Noncontrolling interests	92
Total Equity	10,981
Total Liabilities and Equity	$79,804

THE COCA-COLA COMPANY AND SUBSIDIARIES

Year Ended December 31,	2017
(In millions except per share data)
NET OPERATING REVENUES	$35,410
Cost of goods sold	13,256
GROSS PROFIT	22,154
Selling, general and administrative expenses	12,496
Other operating charges	2,157
OPERATING INCOME	7,501
Interest income	677
Interest expense	841
Equity income (loss) net	1,071
Other income (loss) net	(1,666)
INCOME FROM CONTINUING OPERATIONS BEFORE INCOME TAXES	6,742
Income taxes from continuing operations	5,560
NET INCOME FROM CONTINUING OPERATIONS	1,182
Income from discontinued operations (net of income taxes of $47, $0 and $0, respectively)	101
CONSOLIDATED NET INCOME	1,283
Less: Net income attributable to noncontrolling interests	35
NET INCOME ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY	$1,248
Basic net income per share from continuing operations1	$0.28
Basic net income per share from discontinued operations2	0.02
BASIC NET INCOME PER SHARE	$0.293
Diluted net income per share from continuing operations1	$0.27
Diluted net income per share from discontinued operations2	0.02
DILUTED NET INCOME PER SHARE	$0.29
AVERAGE SHARES OUTSTANDING BASIC	4,272
Effect of dilutive securities	52
AVERAGE SHARES OUTSTANDING DILUTED	4,324

Year Ended December 31,	2017
(In millions)
CONSOLIDATED NET INCOME	$1,283
Other comprehensive income:
Net foreign currency translation adjustment	861
Net gain (loss) on derivatives	(433)
Net unrealized gain (loss) on available-for-sale securities	188
Net change in pension and other benefit liabilities	322
TOTAL COMPREHENSIVE INCOME (LOSS)	2,221
Less: Comprehensive income (loss) attributable to noncontrolling interests	73
TOTAL COMPREHENSIVE INCOME (LOSS) ATTRIBUTABLE TO SHAREOWNERS OF THE COCA-COLA COMPANY	$2,148