The following data were taken from the year-end records of Nomura Export Company:

Statement of Earnings Items	Year 1	Year 2
Sales revenue		?		$	228,000
Cost of sales		68	%		?
Gross profit		?			30	%
Operating expenses		28,500			?
Earnings before income taxes		?			48,000
Income tax expense (20%)		?			?
Net earnings		?			?
Earnings per share (10,000 shares outstanding)		3.80			?

Required:

Fill in all of the missing amounts. (Round "Earnings per share" to 2 decimal places.)