Company: Microsoft Corporation
 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	$100,000,000

Requirements:

1. Calculate Microsoft's debt-to-equity ratio.
2. Determine Microsoft's net profit margin.
3. Analyze the impact of total assets on Microsoft's financial leverage.
4. Discuss how Microsoft recognizes revenue from software sales.
5. Evaluate Microsoft's financial health using the interest coverage ratio.
6. Explain the importance of accurately measuring income in relation to Microsoft’s operational efficiency and profitability.