Cost of Goods sold at the Pioneer Company for Year 3 and Year 4 were as follows:

	Year 3	Year 4
Beginning inventory	$ 135,000	$ 145,000
Purchases	350,000	425,000
Cost of goods available for sale	485,000	570,000
Ending inventory	145,000	150,000
Cost of goods sold	$ 340,000	$ 420,000

Pioneer Company made two errors: 1) ending inventory reported at the end of Year 3 was understated by $15,000 and 2) ending inventory at the end of Year 4 was overstated by $6,000. What should the correct cost of goods amount for Year 4?

a	$414,000
b	$426,000
c	$429,000
d	$441,000