Sunland Hardware reported cost of goods sold as follows.

		2022		2021
Beginning inventory		$ 30,500		$ 23,000
Cost of goods purchased		205,000		151,000
Cost of goods available for sale		235,500		174,000
Less: Ending inventory		37,000		30,500
Cost of goods sold		$198,500		$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		$enter the cost of goods sold amount for year 2022 in dollars		$enter the cost of goods sold amount for year 2021 in dollars