Lily's Hardware reported cost of goods sold as follows. 2022 2021 Beginning inventory $32,000 $ 22,000 Cost of goods purchased 157,000 130,000 Cost of goods available for sale 189,000 152,000 Ending inventory 37,000 32,000 Cost of goods sold $152,000 $120,000 Lily's made two errors: (1) 2021 ending inventory was overstated $3,000, and (2) 2022 ending inventory was understated $5,000. Compute the correct cost of goods sold for each year. 2022 2021 Cost of goods sold $ $