P6-3 Understanding the Statement of Earnings Based on the Gross Profit Percentage L06-3 The following data were taken from the year-end records of Nomura Export Company: Required: Fill in all of the missing amounts. (Round "Earnings per share" to 2 decimal places.) Year 1 Year 2 $ 166,000 $ 238,000 18,600 50% 30% Statement of Earnings Items Gross sales revenue Sales returns and allowances Net sales revenue Cost of sales Gross profit Operating expenses Earnings before income taxes Income tax expense (20%) Net earnings Earnings per share (20,000 shares outstanding) 18,600 20,600 2.46