CINCINNATI -- Kroger Co. here said sales and earnings before an extraordinary item reached record levels for the year ended Dec. 31., while sales and operating earnings rose during the fourth quarter. ge in accounting procedures. Kroger's year-end earnings before a $26.7 million charge for debt retirement hit a record $268.9 million. Sales for the year rose 2.6% to $23 billion, while same-store sales increased 2.2%. Food-store sales for the year rose 4.9%. For the 13-week quarter net ...

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