Answer:
Inventory shrinkage = $1,322
Explanation:
We know,
Inventory shrinkage = Ending inventory - Actual inventory at hand
Given,
Actual inventory at hand = $13,500
Ending inventory = Beginning inventory + Purchase - Inventory sold(Costing price)
Or, Ending inventory = $19,000 + $52,950 - $57,128
Or, Ending inventory = $71,950 - $57,128
Or, Ending inventory = $14,822
Therefore,
Inventory shrinkage = Ending inventory - Actual inventory at hand
Or, Inventory shrinkage = $14,822 - $13,500
Or, Inventory shrinkage = $1,322