Sheffield's Hardware reported cost of goods sold as follows. 2019 2020 $ 18,000 $ 28,000 140.000 163.000 Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory 158.000 191.000 28,000 33.000 Cost of goods sold $130.000 $158.000 Sheffield's made two errors: (1) 2019 ending Inventory was overstated $3,000, and (2) 2020 ending Inventory was understated $5.000 Compute the correct cost of goods sold for each year 2019 2020 Cost of goods sold s $