Sheffield Hardware reported cost of goods sold as follows.

	2021	2022
Beginning Inventory	$22,500	$32,000
Cost of goods purchased	154,000	178,000
Cost of goods available for sale	176,500	210,000
Less: Ending inventory	32,000	36,500
Cost of goods sold	144,500	173,500

Sheffield made two errors: (1) 2021 ending inventory was overstated by $3,600, and (2) 2022 ending inventory was understated by $6,350.

Compute the correct cost of goods sold for each year.

	2021	2022
Cost of goods sold	$	$