Compute the correct cost of goods sold for each year

2017 2016 Beginning inventory $ 27.780 $ 21,990 Cost of goods purchased 173,620 174,000 Cost of goods available for sale 201,400 195.990 Less: Ending inventory 37,050 27.780 Cost of goods sold $164,350 $ 168,210 Sheffield Corp. made two errors: 1. 2016 ending inventory was overstated by $ 2,130. 2. 2017 ending inventory was understated by $5.210. Compute the correct cost of goods sold for each year. 2016 2017 The correct cost of goods sold $ 166,480 $ O INT