Sunland's Hardware reported cost of goods sold as follows.

Sunland's Hardware reported cost of goods sold as follows Beginning inventory Cost of goods purchased Cost of goods available for sale Ending inventory Cost of goods sold 2022 $ 26,000 151,000 177,000 31,000 $146,000 2021 $ 16,000 130,600 146 ooo 26,000 $120,000 Sunland's made two errors: (1) 2021 ending inventorywasoverstate 4? 00 and (2) *022 eninginventorywas understated$6,OOO Compute the correct cost of goods sold for each year. 2021 Cost of goods sold 2022 165000