Almost Co. has the following comparative information regarding its inventories. 20x2 20x1 Inventory, December 31 at cost 30,000 24,000 Inventory, December 31 at NRV 33,000 22,000 Cost of goods sold before adjustments 180,000 200,000 Almost Co. recognizes write-downs of inventories in cost of goods sold. 19. How much is the cost of goods sold in 20x1? 20. How much is the cost of goods sold in 20x2?