Tamarisk Hardware reported cost of goods sold as follows.

		2021		2022
Beginning inventory		$ 23,000		$ 33,500
Cost of goods purchased		153,500		191,500
Cost of goods available for sale		176,500		225,000
Less: Ending inventory		33,500		37,500
Cost of goods sold		$143,000		$187,500

Tamarisk made two errors: (1) 2021 ending inventory was overstated by $3,500, and (2) 2022 ending inventory was understated by $6,500. Compute the correct cost of goods sold for each year.

		2021		2022
Cost of goods sold		$enter the cost of goods sold amount for year 2021 in dollars		$enter the cost of goods sold amount for year 2022 in dollars