Tamarisk, Inc. reported cost of goods sold as follows. Beginning inventory Cost of goods purchased Cost of goods available for sale Less: Ending inventory Cost of goods sold 2017 2016 $ 28,720 $ 19,130 176,480 148,620 205,200 167.750 35,510 28.720 $169,690 $139,030 Tamarisk, Inc. made two errors: 1. 2016 ending inventory was overstated by $1,980. 2. 2017 ending inventory was understated by $5,200. Compute the correct cost of goods sold for each year. 2016 2017 The correct cost of goods sold $