compute the correct cost of goods sold for each year

2017 2016 Beginning inventory $ 28,020 $ 20,190 Cost of goods purchased 162,700 167,680 Cost of goods available for sale 190,720 187,870 Less: Ending inventory 34,940 28.020 Cost of goods sold $ 155,780 $ 159,850 Splish Brothers Inc. made two errors: 1. 2016 ending inventory was overstated by $ 2,130. 2017 ending inventory was understated by $ 5,270. 2. Compute the correct cost of goods sold for each year