Using the provided balance sheet for PQR Technologies as of December 31, 2023, interpret the significance of non-current assets and liabilities.

PQR Technologies Balance Sheet	As of December 31, 2023
Assets
Current Assets
Cash	$30,000
Accounts Receivable	$35,000
Inventory	$40,000
Prepaid Expenses	$5,000
Total Current Assets	$110,000
Non-Current Assets
Property, Plant, and Equipment (PPE)	$280,000
Less: Accumulated Depreciation	$90,000
Net PPE	$190,000
Intangible Assets (Software)	$60,000
Total Assets	$360,000
Liabilities and Shareholders' Equity
Current Liabilities
Accounts Payable	$25,000
Short-term Debt	$30,000
Accrued Liabilities	$10,000
Total Current Liabilities	$65,000
Non-Current Liabilities
Long-term Debt	$130,000
Total Liabilities	$195,000
Shareholders' Equity
Common Stock	$100,000
Retained Earnings	$65,000
Total Shareholders' Equity	$165,000
Total Liabilities and Shareholders' Equity	$360,000

Questions:

1. Compute the fixed asset turnover ratio and discuss its significance in evaluating the efficiency of non-current asset utilization.
2. Calculate the long-term debt to equity ratio and explain what this indicates about the company's long-term financial stability.
3. Determine the interest coverage ratio given that the company's annual interest expense is $10,000, and discuss its importance in assessing the company's ability to service its debt.