Crane Corporation's accounting records show the following at year-end December 31, 2022: Purchase Discounts Freight-In $7,450 Beginning Inventory $32,420 9,800 Ending Inventory 28,670 Freight-Out 11,280 Purchase Returns and Allowances 3,390 Purchases 165,140 Assuming that Crane Corporation uses the periodic system, compute cost of goods purchased and cost of goods sold. Cost of goods purchased $ Cost of goods sold $