Ayayai Hardware Limited reported cost of goods sold as follows. Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold Ayayai made two errors: 2022 $30,000 186,300 216,300 36,900 $179,400 2021 $21,600 166,100 187,700 30,000 $157,700 1. 2021 ending inventory was overstated by $5,900. 2. 2022 ending inventory was understated by $3,200. Calculate the correct cost of goods sold for each year.