(b) When the company counted its inventory at the end of April, it counted only 24 skateboards on hand. What journal entry, if any, should the company make to record this shortage? (Credit account titles are automatically indented when the amount is entered. Do not indent manually and Round answers to 2 decimal places, e.g. 1.25. If no entry is required, select "No Entry" for the account titles and enter 0 for the amounts.) Account Titles and Explanation Debit Credit SHOW LIST OF ACCOUNTS LINK TO TEXT LINK TO TEXT Question 3 Novak Skateshop Ltd. reports the following inventory transactions for its skateboards for the month of April. The company uses the perpetual inventory system Date Apr. 1 Beginning inventory Explanation Units Unit Cost Total Cost $1,590 735 30 15 (35) 20 (25) 20 $53 6 Purchases 9 Sales 14 Purchases 20 Sales 28 Purchases 880 35 700