PQR Inc.'s Financial Information as of 30 June 2023:

	$
Cash	300,000
Accounts Receivable	600,000
Inventory	900,000
Total Current Assets	1,800,000
Fixed Assets	4,200,000
Total Assets	6,000,000

	$
Current Liabilities	1,200,000
Long-term Debt	2,400,000
Total Liabilities	3,600,000
Equity	2,400,000
Total Liabilities and Equity	6,000,000

Income Statement for the Six Months Ended 30 June 2023:

	$
Sales	5,000,000
Cost of Goods Sold	3,000,000
Gross Profit	2,000,000
Operating Expenses	1,200,000
Operating Profit	800,000
Interest Expense	150,000
Net Profit Before Tax	650,000
Tax @ 35%	227,500
Net Profit	422,500

Requirements:

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