At January 1, 2019 ABC Company reported assets of $647,000; liabilities of $449,000; and equity of $198,000. During January, ABC Company recorded the following transactions:

1)The company purchased inventory on account. The cost of the inventory was $35,000

2)ABC received $40,000 from a customer for services to be performed at a later date

3)ABC paid its stockholders a dividend totaling $6,000

4)ABC performed 20% of the services for the customer from transaction (#2)

I need to calculate the debt-to equity ratio at January 31. I know that the debt equity= total liabilities/Total Stockholders Equity but I get lost when trying to figure out what total stockholders equity is.