Microsoft Corporation
 Data for the year ended December 31, 2023:

Item	Amount
Total Assets	$600,000,000
Total Liabilities	$300,000,000
Shareholders' Equity	$300,000,000
Revenue	$250,000,000
Operating Expenses	$120,000,000

1. Calculate Microsoft's debt ratio.
2. Determine Microsoft's net profit margin.
3. Analyze the impact of total assets on Microsoft's financial leverage.
4. Discuss Microsoft's revenue recognition policy for software sales.
5. Evaluate Microsoft's financial health using the interest coverage ratio.