everything is correct for #1 except for January 31 (inventory ending and cost of goods sold)

please show how to get those answers.

please do all of #2 and #3.

thank you!

Required Information (The following information applies to the questions displayed below) Home Hardware reported beginning inventory of 20 shovels, for a total cost of $140. The company had the following transactions during the month: January 2 Sold 6 shovels on account at a selling price of $12 per unit. January 16 Sold 9 shovels on account at a selling price of $12 per unit. January 18 Bought 7 shovels on account at a cost of $7 per unit. January 19 Sold 9 shovels on account at a selling price of $12 per unit. January 24 Bought 9 shovels on account at a cost of $7 per unit. January 31 Counted inventory and determined that 9 units were on hand. Required: 1. Prepare the journal entries that would be recorded using a periodic inventory system. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Debit Credit No Date General Journal 72 1 January 02 Accounts Receivable Sales Revenue 72 108 2 January 16 Accounts Receivable Sales Revenue 108 49 3 January 18 Purchases Accounts Payablo 49 108 4 January 19 Accounts Receivable Sales Revenue 108 63 5 January 24 Purchases Accounts Payable 63 6 January 31 70 168 Inventory, Ending Cost of Goods Sold Purchases Inventory, Beginning 112 140 Required information [The following information applies to the questions displayed below) Home Hardware reported beginning inventory of 20 shovels, for a total cost of $140. The company had the following transactions during the month January 2 Sold 6 shovels on account at a selling price of $12 per unit. January 16 Sold 9 shovels on account at a selling price of $12 per unit. January 18 Bought 7 shovels on account at a cost of $7 per unit. January 19 Sold 9 shovels on account at a selling price of $12 per unit. January 24 Bought 9 shovels on account at a cost of $7 per unit. January 31 Counted inventory and determined that 9 units were on hand. 2. Prepare the journal entries that would be recorded using a perpetual inventory system, including any "book-to-physical" adjustment that might be needed. (If no entry is required for a transaction/event, select "No Journal Entry Required" in the first account field.) Required information (The following information applies to the questions displayed below. Home Hardware reported beginning inventory of 20 shovels, for a total cost of $140. The company had the following transactions during the month: January 2 Sold 6 shovels on account at a selling price of $12 per unit. January 16 Sold 9 shovels on account at a selling price of $12 per unit. January 18 Bought 7 shovels on account at a cost of $7 per unit. January 19 Sold 9 shovels on account at a selling price of $12 per unit. January 24 Bought 9 shovels on account at a cost of $7 per unit. January 31 Counted inventory and determined that 9 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? Amount of shrinkage Periodic inventory system Perpetual inventory system