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 Year 2 $126,600 $131,200 251,20e 281,eee 377,208412,20e 131,200 136,20 246,000 $276,000 905 Lucia Company made two errors: ) ending inventory at the end of Year 1 was understated by $16,200 and 2) ending nventory at the end of Year 2 wa overstated by $7.200. Given this information, the correct cost of goods sold figure for Year 2 would be