Friend wants to take me out for my birthday next week and makes considerably less money than I do

Really close friend wants to take me out for my birthday next week. She makes minimum wage, I make a bit more. She wants to take me to the same place I took her for her birthday which set me back $700 for the two of us. I know this is pretty much 2 weeks pay for her and she is also struggling financially...due to decisions like this. How do I politely either pay for us both or something else. Having her cover just drinks won't work as the wine will easily run $200-$300. I don't want to embarrass her either. She has fallen on some tough times following her divorce.