The Walt Disney Company had the following information for the year 2023:

21. 
    
    • Total Assets: $235 billion
    • Total Liabilities: $120 billion
    • Shareholders' Equity: $115 billion Calculate: a) The debt-to-equity ratio. b) The return on assets (ROA) if the net income for the year is $15 billion. c) The current ratio if the current assets are $90 billion and the current liabilities are $45 billion.