27. Find the following: a. January closing book inventory given the following: January sales $323,000 January markdowns $140,000 January receipts $230,000 January BOM $2,761,000 b. If a physical inventory was taken and the actual inventory is $2,400,000. Is there a shortage or overage, and by how much in dollars? c. If the yearly net sales are $5,600,000, what is the shortage or overage %