Apple Inc.'s Financial Data for the Year 2023:

Item	Amount ($)
Sales Revenue	274,515,000
Cost of Goods Sold	160,120,000
Research and Development Expenses	18,750,000
Selling, General and Administrative Expenses	30,120,000
Interest Expense	2,450,000
Tax Rate	21%

Requirements:

1. Prepare an Income Statement for Apple Inc. for the year 2023.
2. Calculate the Gross Profit.
3. Determine the Operating Income.
4. Calculate the Net Income after taxes.
5. Evaluate the return on sales (ROS) ratio for Apple Inc.