Please, let me know the correct answers~~

Required information [The following information applies to the questions displayed below.] Home Hardware reported beginning inventory of 35 shovels, for a total cost of $140. The company had the following transactions during the month: January 2 Sold 8 shovels on account at a selling price of $12 per unit. January 16 Sold 13 shovels on account at a selling price of $12 per unit. January 18 Bought 5 shovels on account at a cost of $4 per unit. January 19 Sold 13 shovels on account at a selling price of $12 per unit. January 24 Bought 13 shovels on account at a cost of $4 per unit. January 31 Counted inventory and determined that 16 units were on hand. 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.) No Date General Journal Debit Credit 1 January 02 Accounts Receivable 76 X olo Sales Revenue 96 2 January 16 Accounts Receivable 156 Sales Revenue 156 3 January 18 Purchases 20 Accounts Payable 20 4 January 19 Accounts Receivable 156 Sales Revenue 156 5 January 24 52 Purchases Accounts Payable 52 6 January 31 76 X Inventory, Ending Cost of Goods Sold OOO 136 x Purchases 72 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.) No Date General Journal Debit Credit 1 January 02 96 Accounts Receivable Sales Revenue olo 96 2 January 02 Cost of Goods Sold 32 Inventory 32 3 January 16 Accounts Receivable 156 00 Sales Revenue 156 4 January 16 52 Cost of Goods Sold Inventory olo 52 5 January 18 20 Inventory Accounts Payable 20 6 January 19 Accounts Receivable 156 Sales Revenue 156 7 January 19 Cost of Goods Sold 52 Inventory 52 8 January 24 52 Inventory Accounts Payable 52 9 January 31 Cost of Goods Sold 76 X Inventory 64 X 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 $ 76 X Periodic inventory system Perpetual inventory system $ 12