Foyle Hardware reported cost of goods sold as follows.

2014	2013
Beginning inventory	$30,850	$24,640
Cost of goods purchased	176,160	169,980
Cost of goods available for sale	207,010	194,620
Less: Ending inventory	35,620	30,850
Cost of goods sold	$171,390	$163,770

Foyle made two errors:

1.	2013 ending inventory was overstated by $1,640.
2.	2014 ending inventory was understated by $4,940.

Compute the correct cost of goods sold for each year.

2013	2014
The correct cost of goods sold	$	$