$ Millions, except per share amounts  2000 1999 1998 1997 1996 Net sales  $6,597 $6,639 $6,266 $5,625 $5,257  Cost of goods sold  5,338 5,221 4,925 4,345 4,072  Special charges - - 92 - - Gross profit  1,259 1,418 1,249 1,280 1,185  Selling and administrative expenses  776 781 787 744 725  Research and engineering expenses  244 245 255 260 252  (Income) expense from joint ventures and alliances  (9) 28 30 (10) - Interest expense  86 75 71 26 18  Other (income) expense, net  (1) 8 (13) (26) (24)  Restructuring, asset impairments and other special charges 160 60 125 - - Earnings (loss) before income taxes 3 221 (6) 286 214  (Benefit) Provision for income taxes  (19) 55 4 74 54 Minority interest 14 6 11 - - Net earnings (loss)  $ ,8 $ ,160 $ (21) $ ,212 $ 160 Net earnings (loss) per share: Basic  $0 . 2 0 $4 . 1 6 $,(.55) $ 5.55 $ 4.02  Diluted  0.20 4.13 (.55) 5.48 4.01  Number of shares for EPS: Basic  38.2 38.3 38.5 38.2 39.8  Diluted  38.2 38.6 38.5 38.7 39.9 Cash dividends per share  $1 . 2 0 $1.125 $ 1.10 $1.075 $ 1.00  ShareholdersGLYPH<213> investment per share  34.90 37.44 33.11 37.05 33.24  Working capital  $ ,607 $ ,866 $ ,805 $ ,655 $ ,532  Property, plant and equipment, net  1,598 1,630 1,671 1,532 1,286  Total assets  4,500 4,697 4,542 3,765 3,369  Total debt  1,196 1,215 1,227 654 415  ShareholdersGLYPH<213> investment 1,336 1,429 1,272 1,422 1,312 Property, plant and equipment additions  $ ,228 $ ,215 $ ,271 $ ,405 $ ,304  Depreciation and amortization  240 233 199 158 149 Shareholders of record  4,800 4,800 5,200 4,700 4,800  Number of employees (a) 28,000 28,500 28,300 26,300 23,500 (a) Represents the number of employees at year-end. At December 31, 1998, the number of employees included 2,600 employees of Nelson Industries, Inc., which was acquired in January 1998. At December 31, 1997, number of employees included 2,800 employees of Cummins India Limited, which was consolidated in the fourth quarter of 1997. Earnings per share for 1996 have been restated to reflect the adoption of SFAS No. 128. 37 Cummins Engine Company, Inc. Five-Year Supplemental Data