[The following information applies to the questions displayed below.]

Home Hardware reported beginning inventory of 30 shovels, for a total cost of $90. The company had the following transactions during the month:

January 2	Sold 7 shovels on account at a selling price of $10 per unit.
January 16	Sold 12 shovels on account at a selling price of $10 per unit.
January 18	Bought 4 shovels on account at a cost of $3 per unit.
January 19	Sold 12 shovels on account at a selling price of $10 per unit.
January 24	Bought 12 shovels on account at a cost of $3 per unit.
January 31	Counted inventory and determined that 13 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?