with working please

BC Luggage Sales uses a periodic inventory system. The inventory data for the year ended December 31, 2020, follow. Cost of goods sold in 2020 would be $ Sales revenue $ 150,000 36,000 88,000 Cost of goods sold: Beginning inventory Net purchases Cost of goods available for sale Less: Ending inventory Cost of goods sold 124,000 (32,000) 92,000 Gross margin 58,000 Assume that the ending inventory was accidentally overstated by $4,000. What are the correct amounts of cost of goods sold and gross margin after correcting this error