Sheffield Corp. reported cost of goods sold as follows. Beginning inventory Cost of goods purchased Cost of goods available for sale Less: Ending inventory Cost of goods sold Sheffield Corp. made two errors: 1. 2. 2022 $ 27,780 173,620 201,400 37,050 2021 $ 21,990 156,340 178,330 27,780 $164,350 $150,550 2021 ending inventory was overstated by $2,130. 2022 ending inventory was understated by $5,210. Compute the correct cost of goods sold for each year.