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

		Year 1			Year 2
Beginning inventory	$	120,000		$	130,000
Cost of goods purchased		250,000			275,000
Cost of goods available for sale		370,000			405,000
Ending inventory		130,000			135,000
Cost 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, calculate the correct cost of goods sold figure for Year 2 .