Swifty Hardware reported cost of goods sold as follows. 2021 2022 Beginning inventory $ 21,500 $31,000 Cost of goods purchased 153,000 203,500 Cost of goods available for sale 174,500 234,500 Less: Ending inventory 31,000 35,000 Cost of goods sold $143,500 $199,500 Swifty made two errors: (1) 2021 ending inventory was overstated by $3,600, and (2) 2022 ending inventory was understated by $6,550. Compute the correct cost of goods sold for each year. Cost of goods sold $ 2021 2022 $