Required information [The following information applles to the questions displayed below] Arthur has a bird shop that sells canaries. Atthur 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. Assuming that ending inventory is correctly counted at the end of 2025, what effect will the inventory error in 2024 have on eported amounts for (a) ending inventory. (b) retained earnings, (c) cost of goods sold, and (d) net income (ignoring tax effects) in 025