The financial statement of Mary Scully Co. is as follows:

Income Statement For the Year Ended December 31 2011 2010 Net Sales 2,000,000 1,750,000 Cost of Goods Sold 1,011,500 996,000 Gross Profit 988,500 754,000 Selling and Adm. Expense 500,000 470,000 Income from operations 488,500 284,000 Other expenses and losses Interest Expense 15,000 14,000 Income before income tax 473,500 270,000 Income tax expense 80,000 75,000 Net Income 393,500 195,000 Cash dividend 266,500 100,000 Balance Sheets December 31 Assets 2011 2010 Current assets Cash 60,000 65,000 Short-term Investment 70,000 50,000 Accounts receivable (net) 115,000 105,000 Inventory 125,000 115,000 Total Current Assets 370,000 335,000 Plant assets (net) 600,000 520,000 Total assets 970,000 855,000 Liabilities and Stockholders' Equity Current liabilities Accounts payable 150,000 145,000 Income taxes payable 45,000 42,000 Total current liabilities 195,000 187,000 Notes payable 200,000 200,000 Total liabilities 395,000 387,000 Stockholders' equity Common stock ($5 par) 350,000 370,000 Retained earnings 225,000 98,000 Total stockholders' equity 575,000 468,000 Total liabilities and stockholders' equity 970,000 855,000 Additional Information: Weighted average common shares in 2011 were 55,000. Market price of common stock is $20 on 31st of December.

In this Pandemic how this ratio can be affected. 2.5