In its December 2016 10-K, LyondellBasell Industries reported the following information ($ millions).

Cost of Goods Sold	Inventories	LIFO Reserve	Increase in LIFO Reserve	Total Assets	Net Income
$27,682	$4,364	$1,054	$981	$28,997	$4,392

Reformulate the account balance for the following financial statement items assuming the company used FIFO instead of LIFO for its inventory costing method. The company has a 35% tax rate.

Account	Balance
a. Inventories	$Answer million
b. Total assets	$Answer million
c. Cost of goods sold	$Answer million
d. Net income	$Answer million