whats the rest of the values for the table?

Smart Company prepared its annual financial statements dated December 31, 2017. The company applies the FIFO inventory costing method; however, the company neglected to apply the LC&NRV valuation to the ending inventory. The preliminary 2017 statement of earnings follows: $ 284.000 Sales revenue Cost of sales Beginning inventory Purchases $ 31,400 188,000 Cost of goods available for sale Ending inventory (FIFO cost) Cost of sales 219,400 53,124 166,276 Gross profit Operating expenses 117,724 62,400 Pretax earnings Income tax expense (30%) 55,324 16,597 Net earnings $ 38,727 Assume that you have been asked to restate the 2017 financial statements to incorporate the LC&NRV inventory valuation rule. You have developed the following data relating to the ending inventory at December 31, 2017: Acquisition Cost Net Realizable Value Item Quantity 3,090 1,540 7,140 3,240 Unit Total $3.40 $10,506 5.408,316 1.90 13,566 6.40 20,736 $4.40 3.90 3.90 4.40 $53,124 Required: 1. Restate the statement of earnings to reflect the valuation of the ending inventory on December 31, 2017, at the LC&NRV. Apply the LC&NRV rule on an item-by-item basis SMART COMPANY Statement of Earnings (LCM basis) For the Year Ended December 31, 2017 Sales revenue Cost of sales Beginning inventory $ 31,400 Purchases 188,000 $ 284,000 219,400 284,000 Cost of goods available for sale Ending inventory Cost of sales Gross profit Operating expense Pretax earnings Income tax expense Net earnings 284,000 $ 284,000