Adjusting Balance Sheet and Income Statement for LIFO to FIFO

In its December $201910-$K$,$ Phillips $66$ reported the following information $($$ millions$).$

a$.$ Determine the necessary adjustments to the following balance sheet line items for $2019.$

Note: Round your answers to the nearest whole dollar.

b$.$ Determine the necessary adjustments to the following income statement line items for $2019.$

Note: Round your answers to the nearest whole dollar.

c$.$ Compute the common$-$size inventories percentage with LIFO and with FIFO for $2019.$

Hint: Compute inventory as percent of total assets.

Note: Round the percentage to one decimal place $($for example, enter $14\mathrm{.}6\%$ for $14\mathrm{.}55555\%).$