debt = total debt - current liability
current liability = 12.5% of current asset
current asset = prepaid expenses + trade recivables + quick assets
= 20000+ 300000+ 80000
= 400000
other current liability = 125/100×400000=50000
current liability = 300000+50000=350000
equity = total asset- total debt
= 820000
debt to equity ratio = 2460000/830000= 2:1