$(1)$

Required information

$[$The following information applies to the questions displayed below.$]$

Home Hardware reported beginning inventory of $30$ shovels, for a total cost of $$240.$ The company had the following transactions during the month:

January $2$ Sold $9$ shovels on account at a selling price of $$9$ per unit.

January $16$ Sold $13$ shovels on account at a selling price of $$9$ per unit.

January $18$ Bought $5$ shovels on account at a cost of $$8$ per unit.

January $19$ Sold $13$ shovels on account at a selling price of $$9$ per unit.

January $24$ Bought $13$ shovels on account at a cost of $$8$ per unit.

January $31$ Counted inventory and determined that $12$ 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?

$\backslash$table$[[,$Amount of shrinkage$],[$Periodic inventory system,$],[$Perpetual inventory system,$]]$