The following are the comparative financial statements for Delta Corporation for the years ended December 31, 2023, and 2022.

Income Statement	2023	2022
Sales Revenue	$250,000	$220,000
Cost of Goods Sold	$150,000	$140,000
Gross Profit	$100,000	$80,000
Operating Expenses	$60,000	$55,000
Net Income	$30,000	$20,000

Balance Sheet	2023	2022
Current Assets	$90,000	$85,000
Fixed Assets (net)	$60,000	$50,000
Total Assets	$150,000	$135,000
Current Liabilities	$40,000	$35,000
Long-term Liabilities	$50,000	$45,000
Shareholders' Equity	$60,000	$55,000

Requirements: a. Calculate the current ratio for 2023. b. Determine the debt to equity ratio for 2023. c. Compute the return on equity for 2023. d. Evaluate the trend in gross profit margin from 2022 to 2023. e. Analyze the company's liquidity position.