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

Year 1Year 2Beginning inventory$ 124,500$ 130,900Cost of goods purchased250,900279,500Cost of goods available for sale375,400410,400Ending inventory130,900135,900Cost of goods sold$ 244,500$274,500

Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $15,900 and 2) ending inventory at the end of Year 2 was overstated by $6,900. Given this information, the correct cost of goods sold figure for Year 2 would be: