Below is the financial data for Facebook's Advertising Division for the year ending December 31, Year 9:

Income Statement:

• Sales revenue: $4,000,000
• Cost of goods sold: $2,500,000
• Gross profit: $1,500,000
• Operating expenses: $500,000
• Depreciation: $200,000
• Operating income: $800,000
• Non-operating income: $100,000
• Loss on sale of equipment: $50,000
• Net income: $850,000

Balance Sheet:

• Cash: $300,000
• Accounts receivable: $600,000
• Inventory: $700,000
• Property, plant, and equipment (net): $900,000
• Total assets: $2,500,000
• Accounts payable: $400,000
• Long-term debt: $500,000
• Stockholders' equity: $1,600,000
• Total liabilities and equity: $2,500,000

Requirements:

1. Compute the ROI for Facebook's Advertising Division.
2. Analyze the gross profit percentage.
3. Determine the impact of depreciation on net income.
4. Calculate the current ratio.
5. Discuss the significance of non-operating income in the financial performance.