Skysong Hardware reported cost of goods sold as follows.

		2022		2021
Beginning inventory		$ 35,000		$ 20,000
Cost of goods purchased		188,000		154,000
Cost of goods available for sale		223,000		174,000
Less: Ending inventory		38,000		35,000
Cost of goods sold		$185,000		$139,000

Skysong made two errors: 1. 2021 ending inventory was overstated by $3,150. 2. 2022 ending inventory was understated by $6,200. Compute the correct cost of goods sold for each year.