The summarized financial data for Omega Ltd. for the year ended December 31, 2023, are:

Income Statement	Amount
Net Sales	$850,000
Cost of Goods Sold	$510,000
Operating Expenses	$220,000
Net Income	$50,000

Balance Sheet	Amount
Current Assets	$190,000
Total Assets	$460,000
Current Liabilities	$90,000
Long-term Debt	$110,000
Shareholders' Equity	$260,000

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