JKL Ltd's Financial Information as of 30 June 2024:

	$
Cash	180,000
Accounts Receivable	560,000
Inventory	660,000
Total Current Assets	1,400,000
Fixed Assets	2,600,000
Total Assets	4,000,000

	$
Current Liabilities	900,000
Long-term Debt	1,800,000
Total Liabilities	2,700,000
Equity	1,300,000
Total Liabilities and Equity	4,000,000

Income Statement for the Six Months Ended 30 June 2024:

	$
Sales	4,500,000
Cost of Goods Sold	2,700,000
Gross Profit	1,800,000
Operating Expenses	900,000
Operating Profit	900,000
Interest Expense	200,000
Net Profit Before Tax	700,000
Tax @ 28%	196,000
Net Profit	504,000

Requirements:

1. Calculate the current ratio.
2. Determine the equity ratio.
3. Evaluate the gross profit margin.
4. Compute the interest coverage ratio.
5. Calculate the return on assets (ROA).