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	$ 164,000	$ 236,000
Sales returns and allowances		18,400
Net sales revenue
Cost of sales	60%
Gross profit		35%
Operating expenses	18,400
Earnings before income tax		20,400
Income tax expense (20%)
Net earnings
Earnings per share (15,000 shares outstanding)	2.44