Foyle Hardware reported cost of goods sold as follows. 2014 2013 Beginning inventory $ 33,180 $ 23,360 Cost of goods purchased 179,070 168,640 Cost of goods available for sale 212,250 192,000 Less: Ending inventory 35,680 33,180 Cost of goods sold $176,570 $158,820 Foyle made two errors: 1. 2013 ending inventory was overstated by $2,590. 2. 2014 ending inventory was understated by $4,640. Compute the correct cost of goods sold for each year.