Please explain the equations and steps

Cullumber's Hardware reported cost of goods sold as follows. 2019 2020 Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold $ 20,000 150,000 170,000 30,000 $140,000 $ 30,000 175,000 205,000 35,000 $170,000 Cullumber's made two errors: (1) 2019 ending inventory was overstated $3,100, and (2) 2020 ending inventory was understated $6,100. Compute the correct cost of goods sold for each year. 2019 2020 Cost of goods sold $ $