You are considering making a loan to The Coca-Cola Company. The following information is from the financial statements included in Form 10-K for fiscal years 2013 and 2012 (in millions of dollars): Net operating revenues for the year ended: December 31, 2013 ……………………………….. $46,854 December 31, 2012 ………………………………. 48,017 Trade accounts receivable, less allowances of $61, $53, and $83, respectively: December 31, 2013 ……………………………….. 4,873 December 31, 2012 ………………………………. 4,759 December 31, 2011 ………………………………. 4,920 The following information is from the financial statements included in Form 10-K for fiscal years 2013 and 2012 for PepsiCo, Inc. (in millions of dollars): Net revenue for the year ended: December 28, 2013 ………………………… $66,415 December 29, 2012 ………………………… 65,492 Accounts and notes receivable, net: December 28, 2013 …………………………. 6,954 December 29, 2012 …………………………. 7,041 December 31, 2011 …………………………. 6,912 Part A. The Ratio Analysis Model A lender must assess how well a company is managing its accounts receivable before making a loan. The accounts receivable turnover ratio tells us how many times in a year a company collects its receivables. Replicate the five steps in the Ratio Analysis Model o