Blue Spruce's Hardware reported cost of goods sold as follows. 2019 2020 Beginning inventory $ 23,000 $ 35,000 151,000 190,500 Cost of goods purchased Cost of goods available for sale Ending inventory 174,000 225,500 35,000 37,500 $139,000 $188.000 Cost of goods sold Blue Spruce's made two errors: (1) 2019 ending inventory was overstated $3.250, and (2) 2020 ending inventory was understated $6.250. Compute the correct cost of goods sold for each year. 2019 2020 Cost of goods sold $