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Required information

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Frigid Supplies reported beginning inventory of $275$ units, for a total cost of $$2,750.$ The compaty had the following

transactions during the month:

January $3$ Sold $45$ units on account at a selling price of $$16$ per unit.

January $6$ Bought $55$ units on account at a cost of $$10$ per unit.

January $16$ Sold $55$ units on account at a selling price of $$16$ per unit.

January $19$ Sold $45$ units on account at a selling price of $$21$ per unit.

January $26$ Bought $35$ units on account at a cost of $$10$ per unit.

January $31$ Counted inventory and determined that $185$ 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?