Crane Corporation's accounting records show the following at year-end December 31, 2022: Purchase Discounts Freight-In Freight Out Purchases $6,320 9,790 Cost of goods sold 11,490 163,770 Cost of goods purchased $ Beginning Inventory Ending In Intory Purchase Returns and Allowances $32.910 28,930 Assuming that Crane Corporation uses the periodic system, compute cost of goods purchased and cost of goods sold. 5,210