SAMPLE 1 32 READ EARNINGS / BYVAR 0.300 0.460 0.345 0.910 0.330 0.545 0.440 1.040 0.495 0.680 0.545 1.285 0.550 0.870 0.660 1.580 0.590 0.990 0.830 1.730 0.610 1.050 0.920 2.040 0.700 1.230 1.060 2.320 0.820 1.410 1.250 2.730 SMOOTH EARNINGS / NMA=4 NSPAN=4 STOP