Bienvenu Enterprises reported cost of goods sold for 2010 of $1,946,000 and retained earnings of $7,228,000 at December 31, 2010. Bienvenu later discovered that its ending inventories at December 31, 2009 and 2010, were overstated by $152,900 and $62,550, respectively. Determine the corrected amounts for 2010 cost of goods sold and December 31, 2010, retained earnings