Bonita's Hardware reported cost of goods sold as follows. 2022 2021 $ 31,000 $ 21,000 166,000 140,000 Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold 197,000 161,000 36,000 31.000 $130,000 $161,000 Bonita's made two errors: (1) 2021 ending inventory was overstated $6,000, and (2) 2022 ending inventory was understated $8,000. Compute the correct cost of goods sold for each year. 2022 2021 $ Cost of goods sold