Calculate the following financial KPIs for the ABC Automotive Workshop for the first two months of the year:

Revenue, Direct Expense, Net profit, Operating margin, Return on investment (ROI) , Debt-to-equity ratio, Cash flow, Inventory turnover ratio , Return on assets (ROA) , Days sales outstanding (DSO)

The workshop earned $100,000 in January , $50,000 in cash from sales from repairing and maintaining vehicles and $50,000 from a loan ,in February the workshop earned $120,000, $60,000 in cash from sales from selling parts and accessories, and $60,000 from a loan. The workshop spent $40,000 on parts and $10,000 on labor to repair and maintain vehicles in January, and $45,000 on parts and $15,000 on labor to sell parts and accessories in February. The workshop has Rent of $16,000 , Utilities of $8,000, Advertising and Marketing $8,000 , Insurance $3,000 and Taxes of $3,000 for the first tow months of the year. The workshop has a loan of $200,000 and owner's equity of $300,000. The workshop's average inventory for the first two months of the year is $50,000, and the total assets are $800,000. The average accounts receivable balance for the first two months of the year is $20,000, and , net credit sales are $50,000.