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metlock hardware reported cost of goods sold as follows. 2022 2021 beginning inventory $ 31,500 $ 25,000 cost of goods purchased 199,500 150,000 cost of goods available for sale 231,000 175,000 less: ending inventory 35,500 31,500 cost of goods sold $195,500 $143,500 metlock made two errors: 1. 2021 ending inventory was overstated by $3,200. 2. 2022 ending inventory was understated by $6,300. compute the correct cost of goods sold for each year. 2022 2021 cost of goods sold $enter the cost of goods sold amount for year 2022 in dollars $enter the cost of goods sold amount for year 2021 in dollars