Gulfcoast Selections is a restaurant chain operating in select cities in Florida. Select financial data is presentedbelow to provide you with the necessary content for perfromance evaluation purposes.TampaFort MyersPanama CityRestaurantRestaurantRestaurantTotalSales revenue3,500,0001,600,0001,400,0006,500,000Variable costs975,000475,000460,0001,910,000Fixed costs1,860,000725,000700,0003,285,000Operating income665,000400,000240,0001,305,000Interest costs on long-term debt at 10%450,000Income before income taxes855,000Income taxes at 30%256,500Net income598,500Net book values at the end of 2018:Current assets660,000500,000400,0001,560,000Long-term assets2,340,0001,500,000600,0004,440,000Total assets3,000,0002,000,0001,000,0006,000,000Current liabilities300,000150,00050,000500,000Long-term debt4,500,000Stockholders' equity1,000,000Total liabilities and stockholders' equity6,000,000Requirement One:Calculate ROI for each of the threerestaurants by using the condensed ROI formulaRequirement Two:Calculate Profit Margin (Return on Sales) for eachCalculate Asset Turnover for eachRequirement Three:Calculate ROI for each of the three again, butassume assets decrease by 200,000 for each one.Sales and costs remain the same as presented.Requirement Four:Calculate ROI for each of the three again, butassume sales increase by 10% for each one.Assets and fixed costs remain the same as presented.