Donna Company reported these income statement data for a 2-year period. 2022 2021 $230,000 $193,200 Sales Beginning inventory 36,800 27,600 Cost of goods purchased 185,840 159,160 222,640 Cost of goods available for sale 186,760 Ending inventory 36,800 46,000 Cost of goods sold 176,640 149,960 Gross profit $53,360 $43,240 Donna uses a periodic inventory system. The inventories at January 1, 2021 and December 31, 2022, are correct. However, the ending inventory at December 31, 2021 is overstated by $3,680. Prepare correct income statement data for the 2 years. 2021 2022 $ 2$ Sales 193200 230000 Beginning Inventory Cost of Goods Sold 27600 33120 Cost of Goods Available for Sale 159160 185840 Ending Inventory 186760 218960 Cost of Goods Sold 33120 46000 153640 172960 39560 57040