Lucia Company reported cost of goods sold for Year 1 and Year 2 as follows: Year 1 Beginning inventory $ 129,500 Year 2 $ 131,900 Cost of goods purchased 251,900 284,500 Cost of goods available for sale 381,400 416,400 Ending inventory Cost of goods sold 131,900 136,900 $ 249,500 $ 279,500 Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $16,900 and 2) ending inventory at the end of Year 2 was overstated by $7,900. Given this information, the correct cost of goods sold figure for Year 2 would be