SkysongHardware reported cost of goods sold as follows.

2021

2022

Beginning inventory$20,000

$35,000

Cost of goods purchased154,000

188,000

Cost of goods available for sale174,000

223,000

Less: Ending inventory35,000

38,000

Cost of goods sold$139,000

$185,000

Skysongmade two errors: (1) 2021 ending inventory was overstated by $3,150, and (2) 2022 ending inventory was understated by $6,200.

Compute the correct cost of goods sold for each year.

2021

2022

Cost of goods sold$

enter the cost of goods sold amount for year 2021 in dollars

$

enter the cost of goods sold amount for year 2022 in dollars