Blue Spruce Hardware reported cost of goods sold as follows. $20212022$ Beginning inventory $ $23,000$ $ $35,000$ Cost of goods purchased $151,000190,500$ Cost of goods available for sale $174,000225,500$ Less: Ending inventory $35,00037,500$ Cost of goods sold $$139,000$ $$188,000$ Blue Spruce made two errors: $(1)2021$ ending inventory was overstated by $$3,250,$ and $(2)2022$ ending inventory was understated by $$6,250.$ Compute the correct cost of goods sold for each year.