The following financial statements are for the Williams Division of MNO Corporation for the year ended December 31, Year 7:

Williams Division Income Statement

Description	Amount ($)
Sales revenue	685,400
Cost of goods sold	376,900
Gross margin	308,500
Operating expenses	175,400
Depreciation expense	38,600
Operating income	94,500
Nonoperating items	18,200
Gain on sale of equipment	6,100
Net income	118,800

Williams Division Balance Sheet

Assets	Amount ($)
Cash	52,800
Accounts receivable	132,400
Merchandise inventory	112,300
Equipment less accumulated depreciation	178,000
Total assets	475,500

Liabilities and Stockholders' Equity	Amount ($)
Accounts payable	70,600
Notes payable	32,400
Stockholders' equity	372,500
Total liabilities and stockholders' equity	475,500

Required:

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