Problem 6-5A (Part Level Submission) Ayayai Skateshop Ltd. reports the following inventory transactions for its skateboards for the month of April. The company uses the perpetual inventory system. Date Explanation Apr. 1 Beginning inventory 30 Units Unit Cost Total Cost $1,380 630 5 Purchases 42 9 Sales 14 Purchases 20 Sales 28 Purchases 15 35 20 (25) 20 39 780 35 700 (a) Your answer is correct. Determine the cost of goods sold and cost of ending inventory using average cost. (Round answers to 2 decimal places, e.g. 1.25.) Cost of Goods Sold 2585.55 Cost of Ending Inventory 904.45 SHOW LIST OF ACCOUNTS SHOW SOLUTION LINK TO TEXT LINK TO TEXT (b) Your answer is correct 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?( 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 o for the amounts.) Account Titles and Explanation Cost of Goods Sold Debit 36.1 36.18