Bonita Industries reported cost of goods sold as follows. 2022 2021 Beginning inventory $ 30,230 $ 18,000 Cost of goods purchased 183,920 163,730 Cost of goods available for sale 214,150 181,730 Less: Ending inventory 35,380 30,230 Cost of goods sold $178,770 $151,500 Bonita Industries made two errors: 1. 2021 ending inventory was overstated by $1,910, 2. 2022 ending inventory was understated by $5,320. Compute the correct cost of goods sold for each year. The correct cost of goods sold $ 2021 2022