Company: Google LLC
 Data for the year ended December 31, 2023:

Item	Amount
Total Assets	$500,000,000
Total Liabilities	$200,000,000
Shareholders' Equity	$300,000,000
Revenue	$150,000,000
Operating Expenses	$75,000,000

1. Calculate Google's debt-to-equity ratio.
2. Determine Google's return on assets (ROA).
3. Discuss the significance of Google's total liabilities in relation to its assets.
4. Explain how Google's revenue is recognized in its financial statements.
5. Evaluate Google's liquidity using the current ratio.