NEW YORK -- Investment bank Goldman Sachs ( GS) is expected by Wall Street on Tuesday to report first-quarter earnings of $3.88 a share on revenue of $9.72 billion. Market Focus Shifts to First-Quarter Earnings The world's biggest beverage company Coca-Cola ( KO) is seen posting earnings of 45 cents a share in the first quarter on revenue of $10.94 billion. Adjusting for a stock split, the company last year earned $2.05 billion, or 45 cents a share, on revenue of $11.14 billion. Johnson & Johnson ( JNJ), the world's biggest maker of health care products, is expected to report first-quarter profit of $1.40 a share on revenue of $17.42 billion. Last year, the company reported net income of $3.91 billion, or $1.41 a share, on revenue of $16.14 billion. Yahoo! ( YHOO) is expected by analysts after Tuesday's closing bell to report first-quarter earnings of 24 cents a share on revenue of $1.1 billion. Shares of the Internet company have risen about 55% since Marissa Mayer joined the company last summer. Yahoo! earned $286 million, or 23 cents a share, on revenue of $1.08 billion in the year-earlier quarter. Yahoo! Is Switzerland, and That's a Good ThingIntel ( INTC), whose processors are inside about 80% of the world's PCs, is forecast by Wall Street to report first-quarter profit of 41 cents a share on revenue of $12.59 billion. In the first quarter of 2012, Intel earned 53 cents a share on sales of $12.9 billion. How Chrome OS Management Will Improve AndroidJ.C. Penney ( JCP) said Monday it would draw $850 million from its $1.85 billion revolving credit line to help buy inventory. -- Written by Joseph Woelfel >To contact the writer of this article, click here: Joseph Woelfel >To submit a news tip, send an email to: email@example.com.