The inventory records of Cushing Incorporated reflected the following information for the year ended December 31 , 2022: Required: a. Assume that Cushing, Incorporated, uses a periodic inventory system. Calculate cost of goods sold and ending inventory under FIFO and LIFO. b. Assume that Cushing, Incorporated, uses a perpetual inventory system. Calculate cost of goods sold and ending inventory unde FIFO and LIFO. c. Is there a change in cost of goods sold and ending inventory in parts a and b under LIFO. d. The results from the LIFO periodic calculations in part a cannot possibly represent the actual physical flow of inventory items. Complete this question by entering your answers in the tabs below. a. Assume that Cushing, Incorporated, uses a periodic inventory system. Calculate cost of goods sold and ending inventory