Which of the following accurately describes how declaring but not yet paying dividends would affect the ratios indicated? 
Definitions:
Encode
The process of converting information into a form that can be stored in the memory, such as transforming thoughts into language.
Symbolically Represent
The act of using symbols or symbolic actions to convey deeper meanings or abstract concepts.
Observed Behavior
The actions or reactions of an individual or group that are visible and can be recorded or noted.
Self-administered Reinforcement
A behavior modification technique where individuals give themselves rewards or punishments to increase or decrease certain behaviors.
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