Bramble Hardware reported cost of goods sold as follows. 2022 2021 Beginning inventory $32,500 $ 21,000 Cost of goods purchased 187,500 151,500 220,000 172,500 Cost of goods available for sale Less: Ending inventory 35,500 32,500 Cost of goods sold $184,500 $140,000 Bramble made two errors: 1.2021 ending inventory was overstated by $3,150. 2. 2022 ending inventory was understated by $6,250. Compute the correct cost of goods sold for each year. 2022 2021 Cost of goods sold $ 29350 $ 417501