I need to evaluate the Balance Sheet and (Statement of Income) Statement of Earnings of a Manufacturing organization, Merchandising (Retail) organization, and Service organization; based on the Notes to the financial statements, I need to discuss the measurements used and components of the Inventory and Cost of Sales or Costs of Goods Sold of each of the companies listed below:

The Hershey Corporation:https://www.thehersheycompany.com/en_us/investors.html

Google, Inc.:http://investor.google.com/order.html

Wal-Mart Stores, Inc.:http://stock.walmart.com/

I need to ident9fy the estimation method used to measure Inventory? Explain how that method affect the Cost of Sales and Net Income (Earnings)?