IBM’s financial data as of December 31, 2023:

• Total Revenue: $90 billion
• Cost of Goods Sold: $50 billion
• Operating Expenses: $30 billion
• Net Income: $8 billion
• Total Assets: $100 billion
• Shareholders’ Equity: $40 billion

Analyze IBM’s financial health by computing:

1. Gross Profit Margin.
2. Operating Profit Margin.
3. Net Profit Margin.
4. Return on Assets (ROA).
5. Return on Equity (ROE).