Answer : The volume in gallons will be 1373.695 gallons.
Explanation :
The conversion used volume from liters to gallons is :
1 gallon = 3.78541 L
or,

As we are given that the lung capacity of the blue whale is 5200 L. Now we have to convert the volume into gallons.
As,

So,

Therefore, the volume in gallons will be 1373.695 gallons.