1. Calculating working capital Aa Aa Minuteman Cafe Inc.'s CFO has decided to take a closer look at the firm's short-term assets and liabilities. Minuteman Cafe Inc.'s balance sheet follows. Balance Sheet Cash Accounts receivable Inventory Total current assets $200,000 $110,000 $170,000 $480,000 Accounts payable $170,000 Accruals $55,000 Notes payable $135,000 Total current liabilities $360,000 Long-term debt $350,000 Total common equity $190,000 Total liabilities and equity $900,000 Net plant and equipment $420,000 Total assets $900,000 The value of Minuteman Cafe Inc.'s working capital is , while its net working capital is The value of Minuteman Cafe Inc.'s net operating working capital is Minuteman Cafe Inc.'s current ratio is If Minuteman Cafe Inc. decides to purchase a new building with long-term debt, its current ratio will