Hamids Hardware reported cost of goods sold as follows.

		2016		2017
Beginning inventory		$ 22,500		$ 32,500
Cost of goods purchased		152,000		196,500
Cost of goods available for sale		174,500		229,000
Ending inventory		32,500		38,500
Cost of goods sold		$142,000		$190,500

Hamids made two errors: (1) 2016 ending inventory was overstated $3,600, and (2) 2017 ending inventory was understated $6,150. Compute the correct cost of goods sold for each year.

2016: 145,600

2017: ???