I have been given these values and need to calculate: 1) gross profit margin; 2) current ratio; and 3) debt ratio.

Contract Revenues 5,146,862

Contract Costs 4,532,519

General and Administrative Expenses 322,356

Operating Income 291,987

Other Expense 25,770

Income Before Provision for Income Taxes 115,450

Net Income 150,767

Retained Earnings, Beginning Balance 159,867

Net Income 150,767

Retained Earnings, Ending Balance 310,634

I know that the formulas are:

Gross Profit Margin (Revenue - COGS) / Revenue

Current Ratio Current Assets / Current Liabilities

Debt Ratio Total Liabilities / Total Assets

I am just having difficulty understanding how you calculate the current assets and current liabilities and the total liabilities and total assets. Which values do you add up to get these numbers.