Company Elmira reported the following cost of goods sold but later realized that an error had been made in ending inventory for year 2021. The correct inventory amount for 2021 was 32,000. Once the error is corrected, (a) how much is the restated cost of goods sold for 2021? and (b) how much is the restated cost of goods sold for 2022?

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Beginning inventory Purchases Goods available for sale Ending inventory Cost of goods sold 2021 $ 31,000 185,000 216,000 27,000 189,000 2022 $ 27,000 188,000 215,000 30,000 185,000