The following data were taken from the year-end records of Nomura Export Company: Statement of Earnings Items Year 1 Sales revenue ? Year 2 $ 221,000 Cost of sales 68% ? Gross profit ? 30% Operating expenses 23,250 ? Earnings before income taxes ? 34,000 Income tax expense (20%) ? ? Net earnings ? ? Earnings per share (10,000 shares 3.10 ? outstanding) Required: Fill in all of the missing amounts. (Round "Earnings per share" to 2 decimal places.) Statement of Earnings Items Sales revenue Year 1 Year 2 $ 221,000 Cost of sales Gross profit Operating expenses 23,250 Earnings before income taxes 34,000 Income tax expense (20%) Net earnings Earnings per share (10000 shares) 3.10