EX $7-16$ Merchandise inventory on the balance sheet

Based on the data in Exercise $7-15$ and assuming that cost was determined by the FIFO method, show how the merchandise inventory would appear on the balance sheet.

a$.$ Determine the days' sales in inventory. Round to one decimal place.

b$.$ Interpret your results in parts $($a$)$ and $($b$).$

c$.$ If Kroger had Whole Foods' days' sales in inventory, how much additional cash flow $($rounded to nearest million$)$ would have been generated from the smaller inventory relative to its actual average inventory position?