QRS Corp's Financial Overview as of 31 December 2024:

	$
Cash	350,000
Accounts Receivable	400,000
Inventory	450,000
Total Current Assets	1,200,000
Fixed Assets	3,800,000
Total Assets	5,000,000

	$
Current Liabilities	1,000,000
Long-term Debt	2,000,000
Total Liabilities	3,000,000
Equity	2,000,000
Total Liabilities and Equity	5,000,000

Income Statement for the Year Ended 31 December 2024:

	$
Sales	6,200,000
Cost of Goods Sold	3,800,000
Gross Profit	2,400,000
Operating Expenses	1,100,000
Operating Profit	1,300,000
Interest Expense	250,000
Net Profit Before Tax	1,050,000
Tax @ 30%	315,000
Net Profit	735,000

Requirements:

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