| Particulars | Amount (Rs.) | Particulars | Amount (Rs.) |
| Fixed Assets (Gross) | 8,40,000 | Current Assets | 3,50,000 |
| Accumulated Depreciation | 1,40,000 | Current Liabilities | 2,80,000 |
| Non-current Investments | 14,000 | 10% Long-term Borrowings | 4,20,000 |
| Long-term Loans and Advances | 56,000 | Long-term Provisions | 1,40,000 |
SOLUTION
| Debt | Long Term Borrowings + Long Term Provisions |
| 4,20,000 + 1,40,000 = Rs. 5,60,000 |
| Equity | Total Assets - Total Debts |
| (8,40,000 -1,40,000+14,000+56,000+3,50,000) - (4,20,000 -1,40,000 -2,80,000) = Rs. 2,80,000 |
| Debt to Equity Ratio | Debt / Equity |
| 5,60,000 / 2,80,000 = 2: 1 |