I just need help for January 31, I don't know what I need to debit. It's for number 7. and the answer isn't inventory shrinkage expense

IThe following information applies to the questions displayed below.j Home Hardware reported beginning inventory of 20 shovels, for a total cost of $100. The company had the following transactions during the month: Jan. 2 sold 4 shovels on account at a selling price of $10 per unit 16 sold 10 shovels on account at a selling price of $10 per unit. 18 Bought 5 shovels on account at a cost of $5 per unit. 19 Sold 10 shovels on account at a selling price of $10 per unit. 24 Bought 10 shovels on account at a cost of $5 per unit. 31 Counted inventory and determined that 10 units were on hand