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 $ 180,000 $ 252,000 20,000 Sales returns and allowances Net sales revenue Cost of sales 70% 40% 20,000 22,000 Gross profit Operating expenses Earnings before income taxes Income tax expense (20%) Net earnings Earnings per share (10,000 shares outstanding) 2.60