Home Hardware reported beginning inventory of 15 shovels, for a total cost of $135. The company had the following transactions during the month: January 2 Sold 4 shovels on account at a selling price of $10 per unit. January 16 Sold 8 shovels on account at a selling price of $10 per unit. January 18 Bought 6 shovels on account at a cost of $9 per unit. January 19 Sold 8 shovels on account at a selling price of $10 per unit. January 24 Bought 8 shovels on account at a cost of $9 per unit. January 31 Counted inventory and determined that 7 units were on hand. 3-a. What is the dollar amount of shrinkage that you were able to determine in periodic inventory system? 3-b. What is the dollar amount of shrinkage that you were able to determine in perpetual inventory system