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 Net sales revenue Cost of sales Gross profit Operating expenses Earnings before income taxes Income tax expense (20%) Net earnings Earnings per share (20,000 shares outstanding) Year 1 Year 2 $ 171,000 $ 243,000 7,300 19,100 163,700 223,900 50% 1 40% 19,100 68,460 62,750 21,100 12,550 4,220 50,200 16,880 2.51 0.84