Delhi Hardware reported cost of goods sold as follows.
| 2013 | 2014 | |||
| Beginning inventory | $ 24,150 | $ 33,470 | ||
| Cost of goods purchased | 153,910 | 195,680 | ||
| Cost of goods available for sale | 178,060 | 229,150 | ||
| Ending inventory | 33,470 | 39,780 | ||
| Cost of goods sold | $144,590 | $189,370 |
Delhi made two errors: (1) 2013 ending inventory was overstated $2,530, and (2) 2014 ending inventory was understated $6,230.
Compute the correct cost of goods sold for each year.
Correct Cost of goods sold for 2013
Correct cost of goods sold for 2014