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 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%) Year 1 Year 2 $ 168,000 $ 240,000 18,800 70% 40% 18,800 20,800 Net earnings Earnings per share (10,000 shares outstanding) 2.48