Sunland Hardware reported cost of goods sold as follows. 2021 Beginning inventory Cost of goods purchased Cost of goods available for sale Less Ending inventory Cost of goods sold 2022 $ 30,500 205.000 235.500 37,000 $198.500 $ 23,000 151,000 174,000 30,500 $143,500 Sunland made two errors 1.2021 ending inventory was overstated by $3,100. 2.2022 ending Inventory was understated by $6,400. Compute the correct cost of goods sold for each year. 2022 2021 Cost of goods sold $ $