Consider the following partial balance sheet for Microsoft Corporation as of December 31, 2023:

Account	Amount
Cash	$150,000
Accounts Receivable	$200,000
Inventory	$100,000
Property, Plant & Equipment	$500,000
Accounts Payable	$100,000
Long-term Debt	$200,000
Shareholders’ Equity	$650,000

Calculate the current ratio and debt-to-equity ratio for Microsoft Corporation as of December 31, 2023.