Pop-A-Shot Pharmaceuticals
Condensed Balance Sheet
($ millions)	2019	2018		2019	2018
Inventory	$8,150	$7,790	Liabilities	$30,674	$29,774
Other current assets	16,450	16,834	Capital stock	9,130	8,770
Noncurrent assets	24,360	22,680	Retained earnings	9,156	8,760
Total	$48,960	$47,304	Total	$48,960	$47,304

Pop-A-Shot Pharmaceuticals
Condensed Statement of Earnings
($ millions)		2019	2018
Revenues		$48,684	$50,280
Cost of goods sold		32,984	32,989
Gross profit		15,700	17,291
Other expenses		14,112	14,910
Income taxes		360	744
Net earnings		$1,228	$1,637

The footnotes to the companys financial statements revealed that Pop-A-Shot, Inc. values most of its inventory using LIFO. The LIFO reserve was approximately $754 million and $387 million respectively, at year-end 2019 and 2018. Assume an effective tax rate of 20%.

If Pop-A-Shot, Inc. has used FIFO instead of LIFO to value its inventory, what value would have reported for 2019 for the following accounts?

A. Ending inventory.

B. Cost of goods sold.

C. Net income before tax.

D. Retained earnings.