Splish Brotherss Hardware reported cost of goods sold as follows. 2018 2019 Beginning inventory $ 23,500 $ 34,500 Cost of goods purchased 154,500 175,000 Cost of goods available for sale 178,000 209,500 Ending inventory 34,500 36,000 Cost of goods sold $143,500 $173,500 Splish Brotherss made two errors: (1) 2018 ending inventory was overstated $3,300, and (2) 2019 ending inventory was understated $6,450.

Compute the correct cost of goods sold for each year.