Data for the year ended December 31, 2023:

Item	Amount
Revenue	$300,000,000
Cost of Goods Sold	$180,000,000
Operating Expenses	$60,000,000
Income Tax Expense	$30,000,000
Net Income	$30,000,000

1. Calculate Apple's gross profit margin for the year.
2. Determine Apple's operating profit margin.
3. Analyze the impact of income tax expense on Apple's net income.
4. Discuss how Apple's revenue recognition policy affects its financial statements.
5. Evaluate Apple's financial performance using the DuPont analysis.