can anyone solve this ?

Lucia Company reported cost of goods sold for Year 1 and Year 2 as follows: Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $16,600 and 2) ending inventory at the end of Year 2 was overstated by $7,600. Given this information, the correct cost of goods sold figure for Year 2 would be: $302,200$257,000$294,600$285,600$270,400