Windsor, Inc. reported cost of goods sold as follows.

		2017		2016
Beginning inventory		$ 31,390		$ 19,700
Cost of goods purchased		169,490		160,320
Cost of goods available for sale		200,880		180,020
Less: Ending inventory		40,600		31,390
Cost of goods sold		$160,280		$148,630

Windsor, Inc. made two errors:

1.		2016 ending inventory was overstated by $2,160.
2.		2017 ending inventory was understated by $4,980.

Compute the correct cost of goods sold for each year.