The following financial details are provided for the Nelson Division of YZ Corporation for the year ended December 31, Year 20:

Nelson Division Income Statement

Description	Amount ($)
Sales revenue	1,950,600
Cost of goods sold	1,210,400
Gross margin	740,200
Operating expenses	500,600
Depreciation expense	100,700
Operating income	138,900
Nonoperating items	73,200
Loss on sale of equipment	(22,300)
Net income	189,800

Nelson Division Balance Sheet

Assets	Amount ($)
Cash	215,300
Accounts receivable	420,400
Merchandise inventory	320,300
Equipment less accumulated depreciation	525,000
Total assets	1,481,000

Liabilities and Stockholders' Equity	Amount ($)
Accounts payable	300,200
Notes payable	138,400
Stockholders' equity	1,042,400
Total liabilities and stockholders' equity	1,481,000

Required:

1. Calculate the gross margin ratio for Nelson Division.
2. Determine the return on assets (ROA) for Nelson Division.
3. Compute the current ratio for Nelson Division.
4. Evaluate the debt to equity ratio for Nelson Division.
5. Assess the Nelson Division’s operating margin.