Microsoft Corporation had the following information for the year 2023:

• Total Assets: $600 billion
• Total Liabilities: $250 billion
• Shareholders' Equity: $350 billion Calculate: a) The debt-to-equity ratio. b) The return on assets (ROA) if the net income for the year is $30 billion. c) The current ratio if the current assets are $400 billion and the current liabilities are $150 billion.