The following are extracts from the income statement for the year ended 31 December 2019 and the balance sheet as at 31 December 2019 (all amount is SAR millions). The current assets are (Hint: use relevant ratio to find Current Asset);

Cash and Cash Equivalent	SAR 50	Short term investments	SAR 25
Total Fixed Assets	SAR 300	Average Inventory	SAR 170
Net Annual Sale (Revenue)	SAR 1100	Current Liability	SAR 140
Cost of Sales	SAR 700	Current Ratio	3.2
Gross Income	SAR 400	Average Shareholder Equity	SAR 500
Net Income	SAR 300	Common Shares outstanding	55,000,000
Preferred Stock Dividend	SAR 30	Account Receivable	SAR 85