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Required information

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Home Hardware reported beginning inventory of $30$ shovels, for a total cost of $$270.$ The company had the following

transactions during the month:

January $2$ Sold $5$ shovels on account at a selling price of $$14$ per unit.

January $16$ Sold $10$ shovels on account at a selling price of $$14$ per unit.

January $18$ Bought $8$ shovels on account at a cost of $$9$ per unit.

January $19$ Sold $10$ shovels on account at a selling price of $$14$ per unit.

January $24$ Bought $10$ shovels on account at a cost of $$9$ per unit.

January $31$ Counted inventory and determined that $22$ 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?