home hardware reported beginning inventory of 25 shovels, for a total cost of $250. the company had the following transactions during the month: january 2 sold 6 shovels on account at a selling price of $15 per unit. january 16 sold 11 shovels on account at a selling price of $15 per unit. january 18 bought 9 shovels on account at a cost of $10 per unit. january 19 sold 11 shovels on account at a selling price of $15 per unit. january 24 bought 11 shovels on account at a cost of $10 per unit. january 31 counted inventory and determined that 16 units were on hand. 3-a. what is the dollar amount of shrinkage that you were able to determine in periodic inventory system? 3-b. what is the dollar amount of shrinkage that you were able to determine in perpetual inventory system?