Oriole Company reported cost of goods sold as follows. 2022 2021 Beginning inventory $ 30,150 $ 20,730 Cost of goods purchased 174,240 150,450 Cost of goods available for sale 204,390 171,180 Less: Ending inventory 35,230 30,150 Cost of goods sold $169,160 $141,030 Oriole Company made two errors: 1. 2021 ending inventory was overstated by $2,140. 2. 2022 ending inventory was understated by $5,430. Compute the correct cost of goods sold for each year.