Final answer:
The absorption of salts and water occurs in the large intestine, where it converts the liquid chyme residue into semisolid feces by removing water from it.
Step-by-step explanation:
The absorption of salts and water occurs in the large intestine. The small intestine absorbs about 90 percent of the water ingested, and the remaining water is absorbed in the large intestine. This process converts the liquid chyme residue into semisolid feces by removing water from it. Feces also contain undigested food residues, unabsorbed substances, bacteria, old epithelial cells, inorganic salts, and enough water for smooth elimination.