cost of goods sold?

In its 2010 income statement, Risers Inc. reported cost of goods sold of $85,000. Later, Risers determined that beginning inventory for 2010 was understated by $23,000, and the ending inventory for 2010 was understated by $10,000. What should be the corrected amount for cost of goods sold for 2010? $98,000. $72,000. $95,000. $85,000