Dowell Hardware reported cost of goods sold as follows.

		2022		2021
Beginning inventory		$ 30,000		$ 20,000
Cost of goods purchased		175,000		164,000
Cost of goods available for sale		205,000		184,000
Less: Ending inventory		37,000		30,000
Cost of goods sold		$168,000		$154,000

Dowell Hardware made two errors:

1.		2021 ending inventory was overstated by $2,000.
2.		2022 ending inventory was understated by $5,000.

Compute the correct cost of goods sold for each year.

		2021		2022
The correct cost of goods sold		$enter a dollar amount		$enter a dollar amount