Analyze the financial health of Facebook and Twitter using the following data for the fiscal year 2019:

($ millions)	Facebook	Twitter
Net sales	$70,697	$3,460
Cost of goods sold	$13,873	$1,023
Gross profit	$56,824	$2,437
Operating expenses	$35,563	$1,834
Operating income	$21,261	$603
Interest and other (income) expense	$300	$50
Earnings before provision for income taxes	$20,961	$553
Provision for income taxes	$5,988	$150
Net earnings	$14,973	$403

Required: a. Calculate the gross profit margin, operating profit margin, and net profit margin for each company. b. Compute the return on assets (ROA) and return on equity (ROE) for both companies. Assume Facebook's equity is $85,000 million and total assets are $138,000 million, while Twitter's equity is $5,200 million and total assets are $9,800 million. c. Determine the debt-to-equity ratio for both companies. d. Compare the profitability and efficiency of both companies based on your calculations. e. Discuss the liquidity position of both companies by calculating the current ratio and quick ratio.