20. A costume jewelry department showed the following figures for a year Net sales Purchases (at retail) Opening retail inventory (Feb. 1) Markdowns Employee discounts Physical count (July 31) $125,000 $105,000 $464,000 $40,000 $2,600 $397,000 a. What was the shortage in dollars? b. What was the shortage in percentage? C. If the planned shortage was estimated at 2.5%, was the actual short- age more or less? By how much in dollars? In percentage