Pharoah Corporations accounting records show the following at year-end December 31, 2022:

Purchase Discounts		$5,870		Beginning Inventory		$32,340
Freight-In		9,310		Ending Inventory		29,830
Freight-Out		12,880		Purchase Returns and Allowances		3,810
Purchases		162,690

Assuming that Pharoah Corporation uses the periodic system, compute cost of goods purchased and cost of goods sold.

Cost of goods purchased		$enter cost of goods purchased amount
Cost of goods sold		$enter cost of goods sold amount