Accounts from the Perril Company's Income Statement, including some accounts and from the Perril Company's Balance Sheet, for the year ending December 31, 2021 are listed below:

• Additional paid in capital = $1,480
• Beginning inventory = $680
• Depreciation = $1,540
• Dividends paid = $1,400
• Ending inventory = $580
• Gross sales = $15,310
• Interest expense = $770
• Notes payable = $2,250
• Operating expenses (excluding depreciation) = $2,550
• Purchases = $6,240
• Returns and allowances = $200

Perril Company has a tax rate of 15 percent.

Using the data above, compute what Perril Company (a retail clothing store) reported as Earnings before taxes (i.e., EBT) on its 2021 income statement.