Wildhorse Co.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 2022 $ 28,120 176,350 204,470 39,480 $164,990 2021 $ 20,500 152,350 172,850 28.120 $144,730 Wildhorse Co. made two errors: 1. 2021 ending inventory was overstated by $2,030. 2022 ending inventory was understated by $5,410. 2. Compute the correct cost of goods sold for each year. 2021 2022 The correct cost of goods sold $ $ $ $