Blue Spruce Hardware reported cost of goods sold as follows.

		2021		2022
Beginning inventory		$ 23,000		$ 35,000
Cost of goods purchased		151,000		190,500
Cost of goods available for sale		174,000		225,500
Less: Ending inventory		35,000		37,500
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.