Which of the following formulas is correct? ROE $=($Profit After Tax $/$ Total Assets$)$ x $($Total Assets $/$ Equity$)$ ROE $=($Gross Profit $/$ Total Assets$)$ x $($Total Assets $/$ Equity$)$ ROE $=($Gross Profit $/$ Current Assets$)$ x $($Current Assets $/$ Equity$)$ ROE $=($Profit After Tax $/$ Current Assets$)$ x $($Current Assets $/$ Equity$)$