Here are selected financial details for Tesla, Inc. and General Motors Company for the fiscal year 2023:

($ millions)	Tesla, Inc.	General Motors Company
Net sales	$92,423	$155,450
Cost of sales	60,731	124,675
Gross profit	31,692	30,775
Operating expenses:
Selling, general, and administrative	12,569	14,132
Research and development	4,725	6,723
Operating income	14,398	9,920
Interest and other (income) expense	2,578	3,442
Interest and investment income	(890)	(1,030)
Earnings before provision for income taxes	12,710	7,508
Provision for income taxes	2,982	1,877
Net earnings	$9,728	$5,631

Required: a. Compute the return on equity (ROE), return on assets (ROA), and return on financial leverage (ROFL) for Tesla, Inc. and General Motors Company. Assume a tax rate of 25%. b. Break down the ROA into profit margin (PM) and asset turnover (AT) for both companies. Identify the primary drivers of their ROA. c. Assess the operating cash flow for both companies over the last three years. How does this impact their ability to invest in new projects? d. Evaluate the inventory turnover ratio for Tesla, Inc. and General Motors Company. What does it reveal about their inventory management efficiency? e. Compare the operating profit margins of Tesla, Inc. and General Motors Company. What insights can be drawn about their cost control and profitability?