Cheyenne Hardware Limited reported cost of goods sold as follows. 2022 2021 Beginning inventory $27,100 $20,100 Cost of goods purchased 182,600 150,800 Cost of goods available for sale 209,700 170,900 Ending inventory 39,100 27,100 Cost of goods sold $170,600 $143,800 Cheyenne made two errors: 1. 2021 ending inventory was overstated by $6,000. 2. 2022 ending inventory was understated by $3,300. Calculate the correct cost of goods sold for each year. Cost of goods sold +A $ 2022 $ 2021