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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.) Statement of Earnings Items Year 1 Year 2 Gross sales revenue S 120,000 S 252,000 Sales returns and allowances 20,000 Net sales revenue Cost of sales 709% Gross profit 4096 Operating expenses 20,000 Earnings before income taxes 22,000 Income tax expense (209%) Net earnings Earnings per share (10,000 shares outstanding) 2.60