The following information was taken from the accounting records of Chicoutimi Lte. and Jonquire Lte, at December 31, 2020. The two companies are competitors. Chicoutimi Lte Jonquire Lte Ending inventory, Dec. 31, 2019 $402,000 $164,000 Ending inventory, Dec. 31, 2020 439,000 186,000 Cost of goods sold, 2020 2,859,400 1,085,000 Sales for 2020 5,718,800 2.170,000 Calculate the gross margin, gross margin ratio, and inventory turnover ratio at December 31, 2020, for: iChicoutimi Lte. ii. Jonquire Lte (Round inventory turnover ratio to 1 decimal place, eg 10.1) Gross margin Gross margin ratio Inventory turnover ratio eTextbook and Media List of Accounts Chicoutimi Lte Jonquire Lte $ S % times times During the December 20, 2020, inventory count at Chicoutimi Lte $77.000 of inventory shrinkage was identified. It had not been recorded in the inventory account. Prepare the entry to record the inventory shrinkage of $77.000 (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry" for the account titles and enter O for the amountsc) Account and explanation De Credit