Bramble's Hardware reported cost of goods sold as follows. 2022 2021 Beginning inventory $ 34,000 $24,000 Cost of goods purchased 169,000 140,000 Cost of goods available for sale 203,000 164,000 Ending inventory 39,000 34,000 Cost of goods sold $164,000 $130,000 Bramble's made two errors: (1) 2021 ending inventory was overstated $3,000, and (2) 2022 ending inventory was understated $5,000. Compute the correct cost of goods sold for each year. 2022 Cost of goods sold 2021 $