Current Attempt in Progress Cullumber Hardware reported cost of goods sold as follows. 2022 2021 Beginning inventory $30,000 $ 20,000 Cost of goods purchased 175,000 150,000 Cost of goods available for sale 205,000 170,000 Less: Ending inventory 35,000 30,000 Cost of goods sold $170,000 $140,000 Cullumber made two errors: 1.2021 ending inventory was overstated by $3,100. 2.2022 ending inventory was understated by $6,100. Compute the correct cost of goods sold for each year. Cost of goods sold $ 2022 2021 $