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 Year 1 164,000 $ $ Year 2 236,000 18,400 Net sales revenue 60% 35% 18,400 Cost of sales Gross profit Operating expenses Earnings before income taxes Income tax expense (20%) Net earnings Earnings per share (15.000 shares outstanding) 20,400 2.44