DEF Ltd's Financial Data as of 31 December 2023:

	$
Cash	250,000
Accounts Receivable	350,000
Inventory	500,000
Total Current Assets	1,100,000
Fixed Assets	3,900,000
Total Assets	5,000,000

	$
Current Liabilities	800,000
Long-term Debt	1,700,000
Total Liabilities	2,500,000
Equity	2,500,000
Total Liabilities and Equity	5,000,000

Income Statement for the Year Ended 31 December 2023:

	$
Sales	6,000,000
Cost of Goods Sold	3,600,000
Gross Profit	2,400,000
Operating Expenses	1,000,000
Operating Profit	1,400,000
Interest Expense	300,000
Net Profit Before Tax	1,100,000
Tax @ 32%	352,000
Net Profit	748,000

Requirements:

1. Calculate the current ratio.
2. Compute the equity ratio.
3. Determine the operating profit margin.
4. Evaluate the return on assets (ROA).
5. Assess the return on equity (ROE).