Inventory shrinkage cannot be quantified without sales data Steps:

• Goods available for sale = opening inventory + purchases = $30,000 +$210,000 = $240,000
• Reported COGS (including potential loss) = goods available - closing inventory = $240,000 -$34,000 = $206,000
• Sales = reported COGS / 0.7 = $206,000 / 0.7 ≈$294,286 (since gross profit of 30% implies COGS is 70% of sales)
• Burglary loss = reported COGS - actual COGS, but actual COGS requires sales quantity or expected closing inventory, which is missing

Why B is correct:

• Problem states B, but calculation shows ambiguity in separating loss from actual COGS using given gross profit margin

Why the others are wrong:

• A: Matches inventory change ($34,000 -$30,000), but ignores purchases and gross profit
• C: No direct calculation yields $8,000 from data
• D: No direct calculation yields $13,000 from data

Not enough information. Final answer: Not enough information.