At year-end, 31 Dec 2020, the perpetual inventory records of Samurai Inc. indicate 8000 units of a particular product in inventory, acquired at the following dates and unit costs: Purchased in September: 3000 units at $45 per unit. Purchased in November: 5000 units at $40 per unit. A complete physical inventory taken at year-end 31 December indicates only 7000 units of this product actually are on hand. The amount of loss is immaterial. a. Assuming that Samurai uses the LIFO cost flow assumption, the journal entry to record this inventory shrinkage is: (2 marks) b. Assuming that Samurai uses the FIFO cost flow assumption, the journal entry to record this inventory shrinkage is: (2 marks)