Given the following information calculate: A. inventory shortage VALUE : Value \% Percent \begin{tabular}{|l|r|r|} \hline & \multicolumn{1}{|c|}{ Cost } & \multicolumn{1}{c|}{ Retail } \\ \hline opening inventory & $38,400.00 & $80,000.00 \\ \hline gross purchases & $31,200.00 & $65,000.00 \\ \hline returns to vendors & $5,760.00 & $12,000.00 \\ \hline net purchases & $14,400.00 & $30,000.00 \\ \hline net transfers in & $2,000.00 & \\ \hline freight & & \\ \hline total merch handled & & $75,000.00 \\ \hline net sales & & $12,000.00 \\ \hline net markdowns & & \\ \hline employee discounts & & \\ \hline total retail deductions & & \\ \hline clsoing book inventory & & \\ \hline closing physical inventory & & \\ \hline inventory shortage & & \\ \hline gross cost of merch sold & & \\ \hline \end{tabular}