Bramble Hardware Limited reported cost of goods sold as follows. 2022 2021 Beginning inventory $27,400 $19,700 Cost of goods purchased 188,100 170,300 Cost of goods available for sale 215,500 190,000 Ending inventory 37,800 27,400 Cost of goods sold $177,700 $162,600 Bramble made two errors: 1. 2021 ending inventory was overstated by $6,200. 2. 2022 ending inventory was understated by $3,300. Calculate the correct cost of goods sold for each year. 2022 2021