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

	Year 1	Year 2
Beginning inventory	$ 127,000	$ 131,400
Cost of goods purchased	251,400	282,000
Cost of goods available for sale	378,400	413,400
Ending inventory	131,400	136,400
Cost of goods sold	$ 247,000	$277,000

Lucia Company made two errors: 1) ending inventory at the end of Year 1 was understated by $16,400 and 2) ending inventory at the end of Year 2 was overstated by $7,400. Given this information, the correct cost of goods sold figure for Year 2 would be:

$293,400 $269,600 $300,800 $256,000