Pharoah Hardware reported cost of goods sold as follows. 2021 2022 Beginning inventory $ 20,000 $ 30,500 Cost of goods purchased 152,000 200,000 Cost of goods available for sale 172,000 230,500 Less: Ending inventory 30,500 38,000 Cost of goods sold $141,500 $192,500 Pharoah made two errors: (1) 2021 ending inventory was overstated by $3,100, and (2) 2022 ending inventory w $6,400. Compute the correct cost of goods sold for each year. 2021 Cost of goods sold $ 2022