Lucia Company reported cost of goods sold for Year $1$ and Year $2$ as follows:

Lucia Company made two errors: $1)$ ending inventory at the end of Year $1$ was understated by $$16,700$ and $2)$ ending inventory at the end of Year $2$ was

overstated by $$7,700.$ Given this information, the correct cost of goods sold figure for Year $2$ would be: