Imagine you are tasked with analyzing Apple Inc.'s financial statements for the fiscal year ending September 30, 2023. Apple's balance sheet shows total assets of $367 billion, total liabilities of $258 billion, and total equity of $109 billion. The income statement reveals net sales of $365 billion, cost of goods sold amounting to $214 billion, and operating expenses totaling $98 billion. Additionally, the cash flow statement indicates net cash provided by operating activities of $93 billion, net cash used in investing activities of $67 billion, and net cash provided by financing activities of $12 billion. Analyze key financial ratios such as the current ratio, return on assets (ROA), and debt-to-equity ratio to assess Apple's financial performance and provide recommendations for strategic financial management.