Presented below are the financial details for Amazon Logistics Division for the fiscal year ending December 31, Year 6:

Income Statement:

• Sales revenue: $3,000,000
• Cost of goods sold: $2,000,000
• Gross profit: $1,000,000
• Operating expenses: $300,000
• Depreciation: $200,000
• Operating income: $500,000
• Interest expense: $100,000
• Non-operating income: $50,000
• Net income: $450,000

Balance Sheet:

• Cash: $150,000
• Accounts receivable: $350,000
• Inventory: $500,000
• Fixed assets (net): $700,000
• Total assets: $1,700,000
• Accounts payable: $300,000
• Long-term liabilities: $500,000
• Stockholders' equity: $900,000
• Total liabilities and equity: $1,700,000

Requirements:

1. Calculate the ROI for Amazon Logistics Division.
2. Evaluate the gross profit margin.
3. Determine the operating income ratio.
4. Compute the debt to asset ratio.
5. Assess the effect of interest expense on the net income.