Microsoft Corporation had the following data for the year ending June 30, 2023:

• Total Assets: $900 billion
• Total Liabilities: $400 billion
• Shareholders' Equity: $500 billion

a) Calculate the debt-to-equity ratio. b) Determine the return on assets (ROA), assuming the net income for the year is $150 billion. c) Compute the return on equity (ROE), assuming the net income for the year is $150 billion.