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

	Year 1	Year 2
Beginning inventory	$ 126,000	$ 131,200
Cost of goods purchased	251,200	281,000
Cost of goods available for sale	377,200	412,200
Ending inventory	131,200	136,200
Cost of goods sold	$ 246,000	$ 276,000

Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $16,200 and 2) ending inventory at the end of Year 2 was overstated by $7,200. Given this information, the correct cost of goods sold figure for Year 2 would be:

$268,800

$255,000

$299,400

$292,200

$283,200