Wildhorse Hardware reported cost of goods sold as follows. 2022 2021 Beginning inventory $ 33,000 $21,000 Cost of goods purchased 180,000 151,500 Cost of goods available for sale 213,000 172,500 Less: Ending inventory 39,000 33,000 Cost of goods sold $174,000 $139,500 Wildhorse made two errors: 1.2021 ending inventory was overstated by $3,300. 2.2022 ending inventory was understated by $6,350. Compute the correct cost of goods sold for each year. Cost of goods sold $ EA 2022 174000 $ 2021 139500