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

Year 1Year 2Beginning inventory$120,000$130,000Cost of goods purchased250,000275,000Cost of goods available for sale370,000405,000Ending inventory130,000135,000Cost of goods sold$240,000$270,000

Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $15,000 and 2) ending inventory at the end of Year 2 was overstated by $6,000. Given this information, the correct cost of goods sold figure for Year 2 would be: