Thelma Company reported cost of goods sold for Year 1 and Year 2 as follows:

	Year 1	Year 2
Beginning inventory	$ 121,000	$ 130,200
Cost of goods purchased	250,200	276,000
Cost of goods available for sale	371,200	406,200
Ending inventory	130,200	135,200
Cost of goods sold	$ 241,000	$ 271,000

Thelma Company made two errors: 1) ending inventory at the end of Year 1 was understated by $15,200 and 2) ending inventory at the end of Year 2 was overstated by $6,200. Given this information, the correct cost of goods sold figure for Year 2 would be: