Concord Hardware Limited reported the following amounts for its cost of goods sold and Inventory: 2024 2023 Cost of goods sold $168,200 $153,200 Ending inventory 37,200 29,700 Concord made two errors in 2023. It recorded a $4,200 inventory purchase in transit at the end of 2023 that was shipped FOB destination and included this amount in ending inventory. Also during the year-end inventory count, staff forgot to count $5,000 of ending inventory that was on hand. No one discovered these errors in 2023.

what are the new cost of goods sold and Ending inventories