Schweser 3 day review FSA Q5-3 Grefory Sports

Hello, I am working through the 3 day review problems and have had trouble with the question even after looking through the answer. the debt for Acquisition is 10,800 for Proportional consolidation 10,480 and for Equity 10,000 I am calculating them at 12,300, 11,780 and 11,000. (this is what is on the balance sheet in the answer key) Can anyone tell me how they got from what is on the balance sheet to what is used to calculate the D/E ratio?