Novak Corp. reported cost of goods sold as follows.

		2022		2021
Beginning inventory		$ 30,970		$ 20,420
Cost of goods purchased		174,250		156,320
Cost of goods available for sale		205,220		176,740
Less: Ending inventory		35,240		30,970
Cost of goods sold		$169,980		$145,770

Novak Corp. made two errors:

1.		2021 ending inventory was overstated by $2,110.
2.		2022 ending inventory was understated by $5,500.

Compute the correct cost of goods sold for each year.

		2021		2022
The correct cost of goods sold		$enter a dollar amount		$enter a dollar amount