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 Year 2 $ 170,000 $ 242,000 19,000 223,000 50% 144,950 Net sales revenue Cost of sales 35% 19,000 57,050 21,000 Gross profit Operating expenses Earnings before income taxes Income tax expense (20%) Net earnings Earnings per share (20,000 shares outstanding) 4,200 16,800 2.50 0.84