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Errors in Inventory Counts The following information was taken from the records of Taylor Enterprises: 2013 2012 Beginning inventory $130,000 $120,000 Cost of goods purchased 490,000 470,000 Cost of goods available for sale 620,000 $90,000 Ending inventory 125,000 130,000 Cost of goods sold $495,000 $460.000 The following two errors were made in the physical inventory counts: 1.2012 ending inventory was understated by $17,000. 2.2013 ending inventory was overstated by $12,000. Compute the correct cost of goods sold for both 2012 and 2013. 2012 Cost of goods sold 2013 OS 0