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 sola Year 1 $ 122,500 250,500 373,000 130,500 $ 242,500 Year 2 $ 130,500 277,500 408,000 135,500 $ 272,500 Lucia Company made two orrors: 1) ending inventory at the end of Year I was understated by $15,500 and 2) ending inventory at the end of Year 2 w overstated by $6,500. Given this information, the correct cost of goods sold figure for Year 2 would be