Required information [The following information applies to the questions displayed below.] Arthur has a bird shop that sells canaries. Arthur maintains accurate records on the number of birds purchased from its suppliers and the number sold to customers. The records show the following purchases and sales during 2024. Arthur uses a periodic inventory system and believes there are 57 birds remaining in ending inventory. However, Arthur neglects to make a final inventory count at the end of the year. An employee accidentally left one of the cages open one night and 10 birds flew away. leaving only 47 birds in ending inventory. Arthur is not aware of the lost canaries. What amount would Arthur calculate for ending inventory and cost of goods sold using FIFO if he knew that only 47 canaries remain ending inventory