Clean Lake Corporation's accounting records show the following at year-end December 31, 2022:
Purchase Discounts $5,900
Freight-In 8,400
Freight-Out 11,100
Purchases 162,500
Beginning Inventory $31,720
Ending Inventory 27,950
Purchase Returns and Allowances 3,600
assuming that clean lake corporation uses the periodic system What is the cost of goods purchased and cost of goods sold?