RST Corporation presents the following financial data for the year 2023:

Item	Amount
Net Revenue	$1,000,000
Direct Costs	$600,000
Administrative Expenses	$150,000
Sales Expenses	$100,000
Interest	$25,000
Tax Expense	$50,000

Requirements:

1. Prepare an income statement.
2. Calculate the gross profit margin.
3. Determine the operating profit margin.
4. Compute the net profit margin.
5. Discuss the impact of a 10% decrease in sales expenses on the net profit.