For the year ended December 31 2022 (Draft) Cash $ 4,560 Accounts receivable 1,383,250 Inventory 1,178,900 Prepaids 4,920 2,571,630 Property, plant, and equipment 3,247,200 Intangible assets 13,883 Due from shareholder 21,500 Assets $ 5,854,213 Demand bank loan $ 375,422 Accounts payable and accruals 1,405,522 Warranty accrual 315,231 Deferred revenue 72,500 Current portion of term loan (Note) 141,000 Income taxes payable - 2,309,675 Term loan (Note) 572,000 Other long-term liabilities 110,000 Share capital 150,100 Retained earnings 2,712,438 Liabilities and shareholders' equity $ 5,854,213 what would be debt equity?