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

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 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, the correct cost of goods sold figure for Year 2 would be:

249,000

276,000

291,000

264,000

285,000