JKL Corp prepares its financial statements for the year ending December 31, 2023. The following information is available:

Item	Amount ($)
Total Assets (beginning)	$1,200,000
Total Liabilities (beginning)	$800,000
Net Income	$400,000
Dividends Paid	$100,000
Total Revenues	$1,200,000
Total Expenses	$800,000

Requirements:

1. Calculate the total equity at the end of the year.
2. Determine the earnings per share if the company has 30,000 shares outstanding.
3. Compute the return on assets (ROA).
4. Determine the debt-to-equity ratio at the end of the year.
5. Calculate the profit margin ratio.
6. Compute the total assets at the end of the year.