$\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|\}\backslash$hline$$ & A & B & C $\backslash \backslash \backslash$hline $1$ & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$ THE KROGER CO$.\}\backslash \backslash \backslash$hline $2$ & $\backslash$multicolumn$\{3\}\{|$l$|\}\{$ CONSOLIDATED BALANCE SHEETS $\}\backslash \backslash \backslash$hline $3$ & & & $\backslash \backslash \backslash$hline $4$ & & $\backslash$multicolumn$\{2\}\{|$c$|\}\{$ January $28.$January $29\}\backslash \backslash \backslash$hline $5$ & $($In millions of U$.$S$.$ dollars$)$ & $2023$ & $2022\backslash \backslash \backslash$hline $6$ & ASSETS & & $\backslash \backslash \backslash$hline $7$ & Current assets & & $\backslash \backslash \backslash$hline $8$ & Cash and temporary cash investments & $1,015$ & $1,821\backslash \backslash \backslash$hline $9$ & Store deposits in$-$transit & $1,127$ & $1,082\backslash \backslash \backslash$hline $10$ & Receivables & $2,234$ & $1,828\backslash \backslash \backslash$hline $11$ & Inventories & $7,560$ & $6,783\backslash \backslash \backslash$hline $12$ & Prepaid and other current assets & $734$ & $660\backslash \backslash \backslash$hline $13$ & Total current assets & $12,670$ & $12,174\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{14\}\backslash \backslash \backslash$hline $15$ & Property, plant and equipment, net & $24,726$ & $23,789\backslash \backslash \backslash$hline $16$ & Operating lease assets & $6,662$ & $6,695\backslash \backslash \backslash$hline $17$ & Intangibles, net & $899$ & $942\backslash \backslash \backslash$hline $18$ & Goodwill & $2,916$ & $3,076\backslash \backslash \backslash$hline $19$ & Other assets & $1,750$ & $2,410\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$c$|\}\{20\}\backslash \backslash \backslash$hline $21$ & Total Assets & $49,623$ & $49,086\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{22\}\backslash \backslash \backslash$hline $23$ & LIABILITIES & & $\backslash \backslash \backslash$hline $24$ & Current liabilities & & $\backslash \backslash \backslash$hline $25$ & Current portion of long$-$term debt including obligations under finance $1$ & $1,310$ & $555\backslash \backslash \backslash$hline $26$ & Current portion of operating lease liabilities & $662$ & $650\backslash \backslash \backslash$hline $27$ & Trade accounts payable & $7,119$ & $7,117\backslash \backslash \backslash$hline $28$ & Accrued salaries and wages & $1,746$ & $1,736\backslash \backslash \backslash$hline $29$ & Other current liabilities & $6,401$ & $6,265\backslash \backslash \backslash$hline $30$ & Total current liabilities & $17,238$ & $16,323\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{31\}\backslash \backslash \backslash$hline $32$ & Long$-$term debt including obligations under finance leases & $12,068$ & $12,809\backslash \backslash \backslash$hline $33$ & Noncurrent operating lease liabilities & $6,372$ & $6,426\backslash \backslash \backslash$hline $34$ & Deferred income taxes & $1,672$ & $1,562\backslash \backslash \backslash$hline $35$ & Pension and postretirement benefit obligations & $436$ & $478\backslash \backslash \backslash$hline $36$ & Other long$-$term liabilities & $1,823$ & $2,059\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{37\}\backslash \backslash \backslash$hline $38$ & Total Liabilities & $39,609$ & $39,657\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{39\}\backslash \backslash \backslash$hline $40$ & SHAREOWNERS' EQUITY & & $\backslash \backslash \backslash$hline $41$ & Common shares & $1,918$ & $1,918\backslash \backslash \backslash$hline $42$ & Additional paid$-$in capital & $3,805$ & $3,657\backslash \backslash \backslash$hline $43$ & Accumulated other comprehensive loss & $-632$ & $-467\backslash \backslash \backslash$hline $44$ & Accumulated earnings & $25,601$ & $24,066\backslash \backslash \backslash$hline $45$ & Treasury stock & $20,650$ & $19,722\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{46\}\backslash \backslash \backslash$hline $47$ & Total Shareowners' Equity $-$ The Kroger Co$.$ & $10,042$ & $9,452\backslash \backslash \backslash$hline $48$ & Noncontrolling interests & $-28$ & $-23\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$c$|\}\{49\}\backslash \backslash \backslash$hline $50$ & Total Equity & $10,014$ & $9,429\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{51\}\backslash \backslash \backslash$hline $52$ & Total Liabilities and Equity & $49,623$ & $49,086\backslash \backslash \backslash$hline $53$ & & & $\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$

A B C D THE KROGER CO$.\backslash$begin$\{$tabular$\}\{|$c$|$c$|$c$|$c$|\}\backslash$hline $\backslash$multicolumn$\{4\}\{|$c$|\}\{$ CONSOLIDATED STATEMENTS OF OPERATIONS $\}\backslash \backslash \backslash$hline & $\backslash$multicolumn$\{3\}\{|$c$|\}\{$ Fiscal Year Ended $\}\backslash \backslash \backslash$hline & January $28,$ & January $29,$ & January $30,\backslash \backslash \backslash$hline & $2023$ & $2022$ & $2021\backslash \backslash \backslash$hline $($In millions of U$.$S$.$ dollars$)$ & $(52$ weeks$)$ & $(52$ weeks$)$ & $(52$ weeks$)\backslash \backslash \backslash$hline Sales & $148,258$ & $137,888$ & $132,498\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{$ Operating expenses $\}\backslash \backslash \backslash$hline Cost of sales & $116,480$ & $107,539$ & $101,597\backslash \backslash \backslash$hline Operating, general and administrative & $23,848$ & $23,203$ & $24,500\backslash \backslash \backslash$hline Rent & $839$ & $845$ & $874\backslash \backslash \backslash$hline Depreciation and amortization & $2,965$ & $2,824$ & $2,747\backslash \backslash \backslash$hline Operating profit & $4,126$ & $3,477$ & $2,780\backslash \backslash \backslash$hline $\backslash$multicolumn$\{4\}\{|$l$|\}\{$ Other income $($expense$)\}\backslash \backslash \backslash$hline Interest expense & $-535$ & $-571$ & $-544\backslash \backslash \backslash$hline Non$-$service component of company$-$sponsored pension plan benefits $($costs$)$ & $39$ & $-34$ & $29\backslash \backslash \backslash$hline $($Loss$)$ gain on investments & $-728$ & $-821$ & $1,105\backslash \backslash \backslash$hline Net earnings before income tax expense & $2,902$ & $2,051$ & $3,370\backslash \backslash \backslash$hline Income tax expense & $653$ & $385$ & $782\backslash \backslash \backslash$hline Net earnings including noncontrolling interests & $2,249$ & $1,666$ & $2,588\backslash \backslash \backslash$hline Net income attributable to noncontrolling interests & $5$ & $11$ & $3\backslash \backslash \backslash$hline Net earnings attributable to The Kroger Co$.$ & $2,244$ & $1,655$ & $2,585\backslash \backslash \backslash$hline $\backslash$end$\{$tabular$\}$

Suppose that Kroger uses the first$-$in$,$ first$-$out $($i$.$e$.,$ FIFO$)$ cost$-$flow assumption. During the fiscal year that ended on January $28,2023,$ what was the average number of days between the day Kroger purchased inventory and the day it sold the inventory to a customer? Your answer should be rounded to the first decimal place. For example, if your answer is $89\mathrm{.}78,$ you would enter $89\mathrm{.}8.$ Question $112\mathrm{.}5$ pts During the three$-$year period that ended on January $28,2023,$ what effect, if any, did LIFO liquidations have on Kroger's retained earnings? If the effect on retained earnings was positive $($negative$),$ enter your answer as a positive $($negative$)$ amount. If there was no effect, enter the number zero $($i$.$e$.,$ type the number $0$ into Canvas$).$ Your answer should be in millions of dollars. It should be an integer and you should omit the dollar sign.