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Crane Company reported cost of goods sold as follows. 2022 2021 Beginning inventory $ 27,890 $ 18,260 Cost of goods purchased 187,110 155,510 Cost of goods available for sale 215,000 173,770 Less: Ending inventory 36,140 27,890 Cost of goods sold $ 178,860 $ 145,880 Crane Company made two errors: 1. 2021 ending inventory was overstated by $2,180. 2. 2022 ending inventory was understated by $4,640. Compute the correct cost of goods sold for each year. 2021 2022 The correct cost of goods sold $ $