The following data were taken from the year$-$end records of Nomura Export Company:

Statement of Earnings Items Year $1$ Year $2$

Sales revenue $?$ $ $230,000$

Cost of sales $68\%?$

Gross profit $?30\%$

Operating expenses $30,000?$

Earnings before income taxes $?52,000$

Income tax expense $(20\%)??$

Net earnings $??$

Earnings per share $(10,000$ shares outstanding$)4\mathrm{.}00?$