The financial data for HealthCare Ltd. for the year ended December 31, 2023, are as follows:

Income Statement	Amount
Net Sales	$900,000
Cost of Goods Sold	$540,000
Operating Expenses	$250,000
Net Income	$70,000

Balance Sheet	Amount
Current Assets	$210,000
Total Assets	$490,000
Current Liabilities	$90,000
Total Liabilities	$180,000
Shareholders' Equity	$310,000

Requirements: a. Calculate the quick ratio. b. Determine the return on equity. c. Compute the gross profit margin. d. Evaluate the company's leverage with the debt to equity ratio. e. Assess the company's efficiency with inventory turnover ratio.