2001 2002 2003 2001 2003 First Quarter 2004 2002 First Quarter 2004 $48 $1.697 $2.013 $2.694 Net sales Cost of goods sold Beginning inventory Purchases $58 171 239 $468 126 $594 222 326 $596 140 $736 $41 317 418 $776 157 $933 $31 345 556 $932 162 $1.094 $146 $233 $247 $- 105 Ending inventory Total cost of goods sold Gross profit Operating expense Interest expense Net income before taxes Provision for income taxes Net income 183 1.278 $1.461 239 $1.222 475 425 13 $37 6 $31 239 1.524 $1.763 326 $1.437 576 515 20 $41 7 $34 326 2.042 $2.368 418 $1.950 744 658 33 $53 9 $44 Cash $ 7180 Accounts receivable, net Inventory 418 Current assets Property, net 660 Total assets $1.078 556 : Notes payable, bank $522 Notes payable, Stark 196 Notes payable, trade Accounts payable 175 Accrued expenses 10 Long-term debt, current portion $11 Current liabilities 2[ Long-term debt Total liabilities $9 Net worth Total liabilities and net worth 124 24 7 $260 64 $324 270 $594 192 30 7 $375 57 $432 304 $736 256 39 7 $535 50 $585 348 $933 157 243 36 7 $690 47 $737 357 $1.094 From the given data, calculate: Acoounts Receivable turnover, inventory turnover, accounts payable turnover, Gross Profit Margin, Operating Profit Margin, Net Profit Margin, ROA, ROE