On January $3,$ Sheffield Corp. purchased two portable electronic keyboards for $$591$ each. On January $20,$ it purchased three more of the same model keyboards for $$499$ each. During the month, it sold two keyboards: one that Sheffield purchased on January $3$ and one that it purchased on January $20.$

$($a$)$

Calculate the cost of goods sold and ending ireventory for the month using specific identification.

Cost of goods sold

$

Ending inventory

$