The following financial details are provided for the Harris Division of XYZ Corporation for the year ended December 31, Year 4:

Harris Division Income Statement

Description	Amount ($)
Sales revenue	310,800
Cost of goods sold	165,400
Gross margin	145,400
Operating expenses	82,000
Depreciation expense	14,600
Operating income	48,800
Nonoperating items	6,200
Gain on sale of land	3,400
Net income	58,400

Harris Division Balance Sheet

Assets	Amount ($)
Cash	22,800
Accounts receivable	60,200
Merchandise inventory	48,700
Equipment less accumulated depreciation	84,000
Total assets	215,700

Liabilities and Stockholders' Equity	Amount ($)
Accounts payable	28,400
Notes payable	14,300
Stockholders' equity	173,000
Total liabilities and stockholders' equity	215,700

Required:

1. Calculate the net profit margin for Harris Division.
2. Determine the return on equity (ROE) for Harris Division.
3. Compute the quick ratio for Harris Division.
4. Evaluate the interest coverage ratio for Harris Division.
5. Assess the Harris Division’s debt to total assets ratio.