Lucia Company reported cost of goods sold for Year 1 and Year 2 as follows: Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold Year 1 $ 129,000 251,800 380,800 131,800 $ 249,000 Year 2 $ 131,800 284,000 415,800 136,800 $ 279,000 Lucia Company made two errors: 1) ending inventory at the end of Year I was understated by $16,800 and 2) ending inventory at the end of Year 2 was overstated by $7,800. Given this information, the correct cost of goods sold figure for Year 2 would be: GA O $295,800 $286,800 $303,600 $258,000 $271200 O O