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Required information The following information applies to the questions displayed below] Frigid Supplies reported beginning inventory of 380 units, for o total cost of $3,800. The company had the following transactions during the month: Dan. 3 Sold 40 units on account at a selling price of $16 per unit. 6 Bought 45 units on account at a cost of $10 per unit. 16 Sold 45 units on account at a selling price of $16 per unit. 19 Sold 40 . 26 Bought 26 units on account at a cost of $10 per unit. 31 Counted inventory and determined that 380 units were on hand. units on account at a selling price of $21 per unit Prepare the journal entries that would be recorded using a perpetual inventory system, including any "book-to-physical" adjustment that might be needed. Tip: Adjust for shrinkage by decreasing Inventory and increasing Cost of Goods Sold. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.)