Need help understanding how to complete the month end journal entry using the Perpetual inventory system.

Required information [The following information applies to the questions displayed below.] Home Hardware reported beginning inventory of 25 shovels, for a total cost of $200. The company had the following transactions during the month: January 2 Sold 7 shovels on account at a selling price of $16 per unit. January 16 sold 11 shovels on account at a selling price of $16 per unit. January 18 Bought 9 shovels on account at a cost of $8 per unit. January 19 Sold 11 shovels on account at a selling price of $16 per unit. January 24 Bought 11 shovels on account at a cost of $8 per unit. January 31 counted inventory and determined that 13 units were on hand. 2. Prepare the journal entries that would be recorded using a perpetual inventory system, including any "book-to-physical" adjustment that might be needed. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Journal entry worksheet At month end, counted inventory and determined that 13 units were on hand. Record the "book-to-physical" adjustment. Note: Enter debits before credits