2022 2021 $ 29,090 $ 21,080 165,940 153,230 Beginning inventory Cost of goods purchased Cost of goods available for sale Less: Ending inventory Cost of goods sold 195,030 174,310 29,090 37,800 $157,230 $145,220 Whispering Winds Corp. made two errors: 1. 2021 ending inventory was overstated by $1,940. 2022 ending inventory was understated by $5,150. 2. Compute the correct cost of goods sold for each year. 2021 2022 The correct cost of goods sold $ $