the first financial statement is coca cola and the second is pepsi. the question is the last picture ! thank you so much for help!

Appendix C Specimen Financial Statements: The Coca-Cola Company TUE COCACOLA COMPANY AND SUISIDLABIES BASIC NIT INCONR. PFR SHLRE. Dlated oet ienome per stare from continuing operatione! Whited net iecome per ihare from discominuod operations" DLLTHDNET INCOME PER SHARE AVERAGE SHARES OUTSTANDING - BASIC Effect of dilutive securities AVIRAGE SHARES OUTSLANDING - DUUTHD Pirt share itanete do reit add due to tousiting. TE COCACOLA COMPANY AND SUBSIDLARES CONSOLDATED STATEMRNTS OF COMPREHENSTVE INCOME Year Eisded December a1. (tis mittionie) CONSOUIDNTD NET INCOME Other eomprelurasive incomes Net lorelgn currticy translation ictjurtment Nit eais (loai) eo dentiativ Net eurealized cuin (aot) on avalable-for aqle neceritien Nirt change in penilon sad ether beneft liahilives TOTAL COMPIEMEs5tVE INCOMA ( 0.05B) Lea Cooprehensive inceme (lob) strbutable to nonoetrolling intereote TOTAL COMPMUUANSIVE INCOMI (LOSS) ATTHLUTAML. TO SHAREOWNERS OF THE COCA-COLA COMPANY THE COCA-COLA COMPANY AND SUBSIDIARIES CONSOLDATED MALANCKSHEET Decectiter 34 (Tin milisons escopt pur value) ASSETS CURRENTASSETS HABHTHES AND RQUTY CUHRHNTHABILTES Nocoants payable and occrued expenses taans and notes payable Currrat mafarities oflong terers debt Nerved iscome twan Liakitites held for sale Libalities held for mele - discontisued operations TOTALCUTRRT LABILTIR IONC-THRM DYZT OTHER HABILTHS DEFHREDD INCOMETAXIS THE COCA-COLA COMPANY SHAREOWNERS EQUTY Common stock 50.25 per value; Authorited 11,200 shares: isued - 70,04 and 7ouo shares, respectively Capial surplus Relinveited earnings Accumulated other comprehemaiv income (loss) Refer to Notes to Consolidated Finandal Statements. THE COCA-COLA COMPANY AND SUESIDLARES CONSOLDDNTE SFATEMRNT OF CASH FLOWS Year Ended December 3i. (To milliocet) OPIRATING ACTTVTIHS Consolidated net ipoome (Ancome) has from discontinoed opetations Net income from continuins operatione Depredition and ambintination Srock based cotupehatbon eiperise Deferred income tases Equity (income) loss - net of divideods Forrige currency atfustinents Significant (gaisa) loine nen kaies of auts - pet Other openting charse: Other itemil THE COCA-COLA COMPANY AND SUHSIDIARIES CONSOLDDATE STATEMENTS OF SHAREOWNER' EQUTY Year Eadod December 31 . (ta millions exorpt per share date) LQUTY ATTRMUTABIE TO SHLAEOWNERS OP THE COCA-COLA COMPANY NUMIBHR OF COMMTON SHARLS OUTSTANDING Baluoce at begjening of yrat Treasury stock iewand to remployes related to stoek conpprnitation plans Punchayes of sack for treaniry Balanee at ind of year COMMON STOCK CAPTLAL SURILUS Alalance at bewinning of year Seck insued to employes nelsted to thock compensutiod plans Tix benefit (charke) trom atock conigenution plans Siock-bated compenation expense other activite Halance at end ofyear RIINVISTED RARNINES Halance at bepinning of yrar Net incuene atubutable to shareownes of The Coca-Cols Coeopany Dividrods (per share 5148,51.40 and 5133 in 2017,2016 and 2015 , tespecthely) Balanee at ebd of year ACCUMULATED OTHER COMPREIIRNSIVE LNCOME (LOSS) Halance at beginniag of year Nirt other comprebensive income (low) Balance it ead of yvar ThEASURY STOCK Balase at beginning of year Treanity stock iasued to enploges relatind to stock conipenation plans stodk-tasd compenation expenies Orhecactivitiet Balance at eod of year REINVESTRD EARNThas Herlatee ut berpinning ef year Net incope atiributable to tharconners of Ibe Coca-Cola Company Didrbas (per share $1448,91.40 and $1.32 in 2017,2006 and 2015 repectrely) Balsice at men of yeat kalance at beyineing of yrar Sist other cemperbensive income (lois) \begin{tabular}{rrr} (11,205) & (10,174) & (5,777) \\ \hline 900 & (1,031) & (4,397) \\ \hline(10,305) & (11,205) & (10,174) \\ \hline \end{tabular} Divance at esil of yest TRE 5T0Ch Daiase at bepinting of year Treasury stock iokand to enployere related to stock compencation plans furhase of atock ber traarur Balsince at ind of year EQtIIY ATHMIBUTABLI. TO NoNCONTROII.1NO INTERFSTS Bulance at besiening of ywar Nict forlen cuitmos irvhilatioe slyastinent Contributions by sopcuntruling interesta lluniterse combleatsins Deoonsidilieine of certain entitite Appendix D Specimen Financial Statements: PepsiCo, Inc. Pepsico, Ine. Is a leading global food and beverige company wiah a complementiry portfolio of eajoyable hrands, incluating Frito-lay, Gatornde, Pepil-Cola, Quaker, and Troplisia. Through its stacks, seviss customers and consuniens in mote than 200 eountries and territonics. Consolidated Statement of tncome Pepuico, lne and Subulhtarien Fucal years ended December 27, 2017. December 28, 2016 and Dexember 29, 2015 (in millions except per thare ameants) Consolidated Statement of Comprehensive Income PepsiCo, Inc. and Subsidiaries Fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015 (in millions) Consolidated Statement of Cash Flows PepsiCo, Inc. and Subsidiaries Fiseal years ended December 30, 2017. December 31, 2016 and December 26, 2015 (in millions) Financing Activities Proceeds from issuances of long-term debt Payments of long-term debt Debt redemptions Short-term borrowings, by original maturity: See accompanying notes to the consolidated financial statements. 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 Shortaterminvestments $10,610$8,0009,1586,67 LIABIIITIES AND EQUTTY Current Liabilities Short-term debt obligations Accounts payable and other current liabilities \begin{tabular}{lrr} \multicolumn{1}{l}{ Total Current Liabilities } & 20,502 & 21,135 \\ Long-Term Debt Obligations & 33,796 & 30,053 \\ Other Liabilities & 11,28 & 6,669 \\ Deferred Income Taxes & 3,242 & 4,434 \\ \hline Total Liabilities & 68,823 \end{tabular} Commitments and contingencies Preferred Stock, no par value Repurchased Preferred Stock PepsiCo Common Shareholders' Equity Common stock, par value 12 se per share (authorized 3,600 shares, issued, net of repurchased common stock at par value: 1,420 and 1,428 shares, respectively) Capital in excess of par value Retained earnings Accumulated other comprehensive loss Consolidated Statement of Equity Pepsico, Inc. and Subsidiaries Fiscal years ended December 30, 2017, December 31, 2016 and December 26, 2015 (in millions) (a) Includes total tax benefits of \$110 million in 2016 and \$107 million in 2015. See accompanying notes to the consolidated financial statements. Based on the information contained in these financial statements, determine each of the following for each company, (Enter negative amounts using either a negative sign preceding the number e.g. -45 or parentheses e.g. (45). Enter amounts in million.) eTextbook and Media Identify from Coca-Cola's December 31, 2017, balance sheet the investments it reported as being accounted for under the equity method. (Enter amounts in million.) Imvestments reported $ million