Company Elmira reported the following cost of goods sold but later realized that an error had been made in ending inventory for year 2021. The correct inventory amount for 2021 was 32,000. 2021 2022 Beginning inventory Purchases $29,000 $27,000 185,000 190,000 Goods available for sale $214,000 $217,000 Ending inventory 27,000 22,000 Cost of goods sold $187,000 $195,000 Once the error is corrected, (a) how much is the restated cost of goods sold for 2021? and (b) how much is the restated cost of goods sold for 2022? 2021 2022 Corrected cost of goods sold $460,000 X $ 461,000 X