Sheridan Corporation's accounting records show the following at year-end December 31, 2022 Purchase Discounts Freight-in Freight-Out Purchases $6,490 9.750 12,570 163,290 Beginning Inventory Ending Inventory Purchase Returns and Allowances $32,010 29,650 4,050 Assuming that Sheridan Corporation uses the periodic system, compute cost of goods purchased and cost of goods sold. Cost of goods purchased $ Cost of goods sold $