Question 12 of 13 0/1 Blue Spruce Hardware reported cost of goods sold as follows. 2022 2021 Beginning inventory $ 35,000 $ 23,000 Cost of goods purchased 190,500 151.000 Cost of goods available for sale 225,500 174,000 Less: Ending inventory 37,500 35,000 Cost of goods sold $188,000 $139,000 Blue Spruce made two errors: 1. 2021 ending inventory was overstated by $3,250. 2.2022 ending inventory was understated by $6,250. Compute the correct cost of goods sold for each year. 2022 2021 Cost of goods sold $ $ 142,250