i need help with this ejercicie

Topic:

9. Audio Outfitter Inc, which uses a perpetual inventory system, experienced a normal inventory shrinkage of $13,675. What account would be debited and credited to record the adjustment for the inventory shrinkage at the end of the accounting period?

10. Assume that Audio Outfitter Inc. in Discussion question ( experienced an abnormal inventory shrinkage of $98,600. Audio Outfitter Inc. Has decided to record the abnormal inventory shrinkage so that it would be separately disclosed on the income statement. What account would be debited for the abnormal inventory shrinkage?